https://www.taxtmi.com/caselaws?id=434066 The Court quashed the assessment order dated 06.02.2021 and all consequential proceedings, granting the respondent liberty to initiate fresh proceedings by issuing a show cause notice-cum-draft assessment order within four weeks. The petitioner was directed to cooperate with the respondent authority in the fresh assessment process. The Court held that the absence of the mandatory show cause notice-cum-draft assessment order necessitated interference, emphasizing compliance with the E-assessment Scheme, 2019. Additionally, the Court asserted jurisdiction based on a fraction of the cause of action arising in Gujarat, allowing it to decide the matter. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 10 Apr 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434066 The Court quashed the assessment order dated 06.02.2021 and all consequential proceedings, granting the respondent liberty to initiate fresh proceedings by issuing a show cause notice-cum-draft assessment order within four weeks. The petitioner was directed to cooperate with the respondent authority in the fresh assessment process. The Court held that the absence of the mandatory show cause notice-cum-draft assessment order necessitated interference, emphasizing compliance with the E-assessment Scheme, 2019. Additionally, the Court asserted jurisdiction based on a fraction of the cause of action arising in Gujarat, allowing it to decide the matter. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434066