https://www.taxtmi.com/caselaws?id=434959 The Tribunal quashed the assessment order as it was issued without a draft assessment order, deeming it invalid. The subsequent draft assessment order issued by the Assessing Officer was also considered invalid. The Tribunal emphasized the mandatory nature of issuing a draft assessment order before finalizing the assessment, protecting the assessee's right to file objections. The appeal of the assessee was allowed, and all consequential additions/adjustments were deleted. en-us Mon, 06 Feb 2023 00:00:00 +0530 Thu, 09 Mar 2023 03:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434959 The Tribunal quashed the assessment order as it was issued without a draft assessment order, deeming it invalid. The subsequent draft assessment order issued by the Assessing Officer was also considered invalid. The Tribunal emphasized the mandatory nature of issuing a draft assessment order before finalizing the assessment, protecting the assessee's right to file objections. The appeal of the assessee was allowed, and all consequential additions/adjustments were deleted. Case-Laws Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434959