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    <title>2022 (1) TMI 1363 - ITAT BANGALORE</title>
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    <description>The tribunal quashed the assessment order due to procedural invalidity in issuing the draft assessment order along with a demand notice and initiating penalty proceedings. All other issues raised by the appellant were left open and not adjudicated on merits. The appeal by the assessee was allowed.</description>
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      <description>The tribunal quashed the assessment order due to procedural invalidity in issuing the draft assessment order along with a demand notice and initiating penalty proceedings. All other issues raised by the appellant were left open and not adjudicated on merits. The appeal by the assessee was allowed.</description>
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