https://www.taxtmi.com/caselaws?id=435646 The Tribunal ruled in favor of the appellant, holding that the failure to serve the draft assessment order as required by section 144C of the Income Tax Act rendered the final assessment order unsustainable. As a critical procedural error, the failure to comply with this mandatory requirement invalidated the assessment. Consequently, the appellant's appeal was allowed, and the assessment order was quashed. The Tribunal emphasized the importance of procedural compliance in tax assessments and the repercussions of disregarding statutory obligations. en-us Fri, 24 Feb 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435646 The Tribunal ruled in favor of the appellant, holding that the failure to serve the draft assessment order as required by section 144C of the Income Tax Act rendered the final assessment order unsustainable. As a critical procedural error, the failure to comply with this mandatory requirement invalidated the assessment. Consequently, the appellant's appeal was allowed, and the assessment order was quashed. The Tribunal emphasized the importance of procedural compliance in tax assessments and the repercussions of disregarding statutory obligations. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435646