https://www.taxtmi.com/highlights?id=68946 Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two paragraphs the reply given by the assessee has been summarized. From page nos.23 to 36 of the assessment order it is once again extract of the show cause and ultimately at page nos.37 and 38 the total income has been determined and the assessment is completed. - The impugned assessment order is a classical example as to how an assessment should not be made. - HC en-us Mon, 27 Mar 2023 09:10:43 +0530 Mon, 27 Mar 2023 09:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68946 Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two paragraphs the reply given by the assessee has been summarized. From page nos.23 to 36 of the assessment order it is once again extract of the show cause and ultimately at page nos.37 and 38 the total income has been determined and the assessment is completed. - The impugned assessment order is a classical example as to how an assessment should not be made. - HC Highlights Income Tax Mon, 27 Mar 2023 09:10:43 +0530 https://www.taxtmi.com/highlights?id=68946