https://www.taxtmi.com/caselaws?id=433803 The court quashed the notices and assessment order for Assessment Year 2021-2022 due to the failure to adhere to the Standard Operating Procedure (SOP) for the Assessment Unit (AU), which required a minimum timeframe for the noticee. The court directed a de novo exercise to be conducted by the Assessing Officer (AO) in compliance with the law, emphasizing procedural adherence in tax assessments and the importance of effective communication between taxpayers and tax authorities. The decision underscores the principles of fairness and due process in tax administration. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 09 Feb 2023 10:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433803 The court quashed the notices and assessment order for Assessment Year 2021-2022 due to the failure to adhere to the Standard Operating Procedure (SOP) for the Assessment Unit (AU), which required a minimum timeframe for the noticee. The court directed a de novo exercise to be conducted by the Assessing Officer (AO) in compliance with the law, emphasizing procedural adherence in tax assessments and the importance of effective communication between taxpayers and tax authorities. The decision underscores the principles of fairness and due process in tax administration. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433803