https://www.taxtmi.com/caselaws?id=412885 The court set aside the assessment order, notice of demand, and show cause notices for AY 2018-2019, remanding the matter back to the Assessing Officer. The Assessing Officer was directed to issue a show cause notice and draft assessment order before passing a reasoned order in accordance with the law. The court emphasized the importance of following prescribed procedures under Section 144B(1)(xvi)(b) of the Income Tax Act, highlighting that even if principles of natural justice were followed, statutory mandates must be complied with. en-us Mon, 06 Sep 2021 00:00:00 +0530 Tue, 22 Feb 2022 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412885 The court set aside the assessment order, notice of demand, and show cause notices for AY 2018-2019, remanding the matter back to the Assessing Officer. The Assessing Officer was directed to issue a show cause notice and draft assessment order before passing a reasoned order in accordance with the law. The court emphasized the importance of following prescribed procedures under Section 144B(1)(xvi)(b) of the Income Tax Act, highlighting that even if principles of natural justice were followed, statutory mandates must be complied with. Case-Laws Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412885