https://www.taxtmi.com/caselaws?id=307839 The Court quashed the Assessment Order dated 23/06/2021, along with the related notices of demand and show-cause notice, due to the absence of a show-cause notice and failure to issue a draft assessment order as required by Section 144B of the Income Tax Act, 1961. The Respondents were directed to take necessary actions, and the Court emphasized that its decision was based on procedural irregularities without delving into the case's merits. The Petition was disposed of without imposing any costs. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 11 May 2023 16:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307839 The Court quashed the Assessment Order dated 23/06/2021, along with the related notices of demand and show-cause notice, due to the absence of a show-cause notice and failure to issue a draft assessment order as required by Section 144B of the Income Tax Act, 1961. The Respondents were directed to take necessary actions, and the Court emphasized that its decision was based on procedural irregularities without delving into the case's merits. The Petition was disposed of without imposing any costs. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307839