https://www.taxtmi.com/caselaws?id=435522 The Tribunal held that the assessment order passed without complying with the procedures under section 144B of the Income Tax Act was invalid. The draft assessment order was deemed non est in the eyes of the law due to the failure to issue a show cause notice cum draft order, rendering the assessment order null and void. Consequently, the Tribunal quashed the order, allowing the appeal filed by the assessee challenging the assessment for the Assessment Year 2017-18. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 21 Mar 2023 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435522 The Tribunal held that the assessment order passed without complying with the procedures under section 144B of the Income Tax Act was invalid. The draft assessment order was deemed non est in the eyes of the law due to the failure to issue a show cause notice cum draft order, rendering the assessment order null and void. Consequently, the Tribunal quashed the order, allowing the appeal filed by the assessee challenging the assessment for the Assessment Year 2017-18. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435522