https://www.taxtmi.com/caselaws?id=306366 The Tribunal allowed the appeal of the assessee due to the procedural violation of not following the mandatory procedure under Section 144C, where the Assessing Officer directly issued the final assessment order without providing a draft assessment order. The Tribunal held that this procedural error rendered the final assessment order and subsequent proceedings null and void. The additional ground raised by the assessee was admitted, and the appeal was decided in favor of the assessee, with the order pronounced on 26.08.2020. en-us Wed, 26 Aug 2020 00:00:00 +0530 Tue, 24 Jan 2023 19:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306366 The Tribunal allowed the appeal of the assessee due to the procedural violation of not following the mandatory procedure under Section 144C, where the Assessing Officer directly issued the final assessment order without providing a draft assessment order. The Tribunal held that this procedural error rendered the final assessment order and subsequent proceedings null and void. The additional ground raised by the assessee was admitted, and the appeal was decided in favor of the assessee, with the order pronounced on 26.08.2020. Case-Laws Income Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306366