https://www.taxtmi.com/caselaws?id=412839 The Court set aside the impugned assessment order and notice of demand, remanding the matter back to the Assessing Officer due to the lack of service of required documents on the petitioner, violating the mandatory procedure under Section 144B of the Income Tax Act, 1961. The Assessing Officer was directed to reissue the draft assessment order and show cause notice, allowing the petitioner to respond within seven days. The Court also noted the petitioner's concession on the limitation period for passing the Assessment Order under Section 153(6)(i) and disposed of the writ petition and pending applications accordingly. en-us Thu, 09 Sep 2021 00:00:00 +0530 Tue, 28 Sep 2021 06:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412839 The Court set aside the impugned assessment order and notice of demand, remanding the matter back to the Assessing Officer due to the lack of service of required documents on the petitioner, violating the mandatory procedure under Section 144B of the Income Tax Act, 1961. The Assessing Officer was directed to reissue the draft assessment order and show cause notice, allowing the petitioner to respond within seven days. The Court also noted the petitioner's concession on the limitation period for passing the Assessment Order under Section 153(6)(i) and disposed of the writ petition and pending applications accordingly. Case-Laws Income Tax Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412839