https://www.taxtmi.com/caselaws?id=409903 Under the E-Assessment Scheme, 2019, a draft assessment order and notice of proposed variation were mandatory before finalising an adverse assessment, and non-issuance of that notice breached natural justice and vitiated the assessment. The court also held that a writ petition remained maintainable despite a protective statutory appeal where the challenge was to an order allegedly passed without jurisdiction and in breach of the prescribed procedure. The assessment order was set aside, with liberty to the Revenue to proceed afresh in accordance with law. en-us Wed, 14 Jul 2021 00:00:00 +0530 Tue, 14 Sep 2021 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409903 Under the E-Assessment Scheme, 2019, a draft assessment order and notice of proposed variation were mandatory before finalising an adverse assessment, and non-issuance of that notice breached natural justice and vitiated the assessment. The court also held that a writ petition remained maintainable despite a protective statutory appeal where the challenge was to an order allegedly passed without jurisdiction and in breach of the prescribed procedure. The assessment order was set aside, with liberty to the Revenue to proceed afresh in accordance with law. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409903