https://www.taxtmi.com/caselaws?id=413867 The court quashed the assessment order, demand notice, and penalty proceedings due to non-compliance with mandatory provisions under Section 144B of the Income Tax Act. The court held that the assessment order was non-est as it did not follow the required procedure of issuing a draft assessment order. Consequently, the demand notice and show cause notices for penalty proceedings were also set aside as non-est. The respondents were directed to take appropriate steps within six weeks in accordance with the law, resulting in the disposal of the petition. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 21 Oct 2021 21:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413867 The court quashed the assessment order, demand notice, and penalty proceedings due to non-compliance with mandatory provisions under Section 144B of the Income Tax Act. The court held that the assessment order was non-est as it did not follow the required procedure of issuing a draft assessment order. Consequently, the demand notice and show cause notices for penalty proceedings were also set aside as non-est. The respondents were directed to take appropriate steps within six weeks in accordance with the law, resulting in the disposal of the petition. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413867