https://www.taxtmi.com/caselaws?id=408934 The court quashed the impugned assessment order for assessment years 2009-10, finding it was passed without jurisdiction as a Draft Assessment Order should have been issued instead. Emphasizing the importance of following statutory procedures, the court remitted the case back to the assessing officer to pass a Draft Assessment Order within three months. The judgment underscored the necessity of adhering to procedural requirements and providing taxpayers with the opportunity to seek resolution through the proper channels as mandated by the Income Tax Act, 1961. en-us Thu, 27 May 2021 00:00:00 +0530 Wed, 15 Sep 2021 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408934 The court quashed the impugned assessment order for assessment years 2009-10, finding it was passed without jurisdiction as a Draft Assessment Order should have been issued instead. Emphasizing the importance of following statutory procedures, the court remitted the case back to the assessing officer to pass a Draft Assessment Order within three months. The judgment underscored the necessity of adhering to procedural requirements and providing taxpayers with the opportunity to seek resolution through the proper channels as mandated by the Income Tax Act, 1961. Case-Laws Income Tax Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408934