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    <title>2021 (10) TMI 1214 - BOMBAY HIGH COURT</title>
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    <description>The court set aside the assessment order for A.Y. 2018-2019 under the Income Tax Act due to the absence of a draft assessment order as required by law, additions made under Section 68 without a show cause notice, and the denial of a personal hearing. The court granted the petitioner&#039;s prayer clauses for a Writ of Certiorari and a Writ of Prohibition, quashing the flawed assessment order and preventing further action based on it. The petitioner succeeded in challenging the assessment order on grounds of procedural deficiencies and lack of due process.</description>
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      <description>The court set aside the assessment order for A.Y. 2018-2019 under the Income Tax Act due to the absence of a draft assessment order as required by law, additions made under Section 68 without a show cause notice, and the denial of a personal hearing. The court granted the petitioner&#039;s prayer clauses for a Writ of Certiorari and a Writ of Prohibition, quashing the flawed assessment order and preventing further action based on it. The petitioner succeeded in challenging the assessment order on grounds of procedural deficiencies and lack of due process.</description>
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