https://www.taxtmi.com/caselaws?id=307602 The court found that the assessment order, despite being titled as a draft order, functioned as a final assessment order, breaching natural justice principles and the Income Tax Act, 1961. The court directed the order to be treated as a draft assessment order, allowing the petitioner 30 days to raise objections with the Dispute Resolution Panel. The notices of demand and penalty proceedings were withdrawn, and the petitioner was granted the right to challenge any adverse decision by the DRP. The court disposed of the writ petition with these specific directions, resolving the matter. en-us Mon, 17 May 2021 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307602 The court found that the assessment order, despite being titled as a draft order, functioned as a final assessment order, breaching natural justice principles and the Income Tax Act, 1961. The court directed the order to be treated as a draft assessment order, allowing the petitioner 30 days to raise objections with the Dispute Resolution Panel. The notices of demand and penalty proceedings were withdrawn, and the petitioner was granted the right to challenge any adverse decision by the DRP. The court disposed of the writ petition with these specific directions, resolving the matter. Case-Laws Income Tax Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307602