https://www.taxtmi.com/caselaws?id=433755 The HC quashed the assessment order and associated penalty for A.Y. 2018-2019, citing the lack of a show cause notice and draft assessment order, which violated statutory requirements and principles of natural justice. The Court directed the respondent to restart the assessment process, ensuring compliance with procedural fairness by providing the necessary notice and order within a specified timeframe. The petitioner agreed to cooperate and avoid unnecessary delays. The petition was allowed without costs, underscoring the importance of adhering to statutory procedures in assessment proceedings. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 30 Oct 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433755 The HC quashed the assessment order and associated penalty for A.Y. 2018-2019, citing the lack of a show cause notice and draft assessment order, which violated statutory requirements and principles of natural justice. The Court directed the respondent to restart the assessment process, ensuring compliance with procedural fairness by providing the necessary notice and order within a specified timeframe. The petitioner agreed to cooperate and avoid unnecessary delays. The petition was allowed without costs, underscoring the importance of adhering to statutory procedures in assessment proceedings. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433755