https://www.taxtmi.com/caselaws?id=302028 The court held that the Assessing Officer was not justified in passing orders without issuing a Draft Assessment Order under specified sections of the Income Tax Act. By bypassing this step, the petitioner was denied the right to approach the Dispute Resolution Panel. The court ruled the orders invalid, quashed them, and instructed the respondent to issue a Draft Assessment Order within three months. Upholding the importance of procedural safeguards, the court emphasized adherence to statutory requirements to protect the petitioner's rights. The writ petitions were allowed, and related miscellaneous petitions were closed. en-us Thu, 27 May 2021 00:00:00 +0530 Sat, 30 Apr 2022 20:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302028 The court held that the Assessing Officer was not justified in passing orders without issuing a Draft Assessment Order under specified sections of the Income Tax Act. By bypassing this step, the petitioner was denied the right to approach the Dispute Resolution Panel. The court ruled the orders invalid, quashed them, and instructed the respondent to issue a Draft Assessment Order within three months. Upholding the importance of procedural safeguards, the court emphasized adherence to statutory requirements to protect the petitioner's rights. The writ petitions were allowed, and related miscellaneous petitions were closed. Case-Laws Income Tax Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302028