https://www.taxtmi.com/caselaws?id=428864 The Court set aside the impugned assessment orders due to the non-issuance of Show Cause Notice (SCN)/Draft Assessment Order (DAO) under Section 144B, emphasizing the mandatory nature of these procedural requirements. It held that the failure to issue SCN/DAO and provide an effective opportunity to respond violated principles of natural justice. The Court rejected the argument for seeking alternate remedies, stating that such violations could not be cured by appeals. The respondents were directed to issue SCN/DAO within four weeks, allowing the petitioners to be heard for new assessment orders within sixteen weeks. The writ petitions were allowed, with no costs awarded. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 26 Jun 2026 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428864 The Court set aside the impugned assessment orders due to the non-issuance of Show Cause Notice (SCN)/Draft Assessment Order (DAO) under Section 144B, emphasizing the mandatory nature of these procedural requirements. It held that the failure to issue SCN/DAO and provide an effective opportunity to respond violated principles of natural justice. The Court rejected the argument for seeking alternate remedies, stating that such violations could not be cured by appeals. The respondents were directed to issue SCN/DAO within four weeks, allowing the petitioners to be heard for new assessment orders within sixteen weeks. The writ petitions were allowed, with no costs awarded. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428864