https://www.taxtmi.com/caselaws?id=307417 The tribunal quashed the assessment order due to procedural lapses, specifically the issuance of a draft assessment order accompanied by a demand notice and initiation of penalty proceedings, which violated the mandatory procedure under section 144C. Consequently, the tribunal did not address the substantive grounds of appeal related to the additions and interest levied. The appeal by the assessee was allowed, and the assessment order was declared null and void. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 12 Apr 2023 21:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307417 The tribunal quashed the assessment order due to procedural lapses, specifically the issuance of a draft assessment order accompanied by a demand notice and initiation of penalty proceedings, which violated the mandatory procedure under section 144C. Consequently, the tribunal did not address the substantive grounds of appeal related to the additions and interest levied. The appeal by the assessee was allowed, and the assessment order was declared null and void. Case-Laws Income Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307417