https://www.taxtmi.com/caselaws?id=417173 The AO's failure to issue a draft assessment order rendered the final assessment order void, as per judicial precedents. The Tribunal upheld this decision, dismissing the revenue's appeal. Additionally, the Ld. Pr. CIT's exercise of revisional jurisdiction was deemed without merit, leading to the nullification of the impugned order and allowing the assessee's appeal. Consequently, the revenue's appeal was dismissed, and the assessee's appeal was allowed. en-us Wed, 05 Jan 2022 00:00:00 +0530 Mon, 17 Jan 2022 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417173 The AO's failure to issue a draft assessment order rendered the final assessment order void, as per judicial precedents. The Tribunal upheld this decision, dismissing the revenue's appeal. Additionally, the Ld. Pr. CIT's exercise of revisional jurisdiction was deemed without merit, leading to the nullification of the impugned order and allowing the assessee's appeal. Consequently, the revenue's appeal was dismissed, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417173