https://www.taxtmi.com/caselaws?id=437688 The Supreme Court allowed the appeal against the High Court's decision, which had set aside the Assessment Order due to non-compliance with Section 144B of the Income Tax Act. The Court emphasized the necessity of issuing a show cause notice with a draft Assessment Order to the assessee. The High Court's order was modified, and the matter was remanded to the Assessment Officer for a fresh Assessment Order, ensuring compliance with the law. The Court directed that all contentions and defenses available to the assessee should be considered on their merits. en-us Tue, 21 Mar 2023 00:00:00 +0530 Fri, 12 May 2023 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437688 The Supreme Court allowed the appeal against the High Court's decision, which had set aside the Assessment Order due to non-compliance with Section 144B of the Income Tax Act. The Court emphasized the necessity of issuing a show cause notice with a draft Assessment Order to the assessee. The High Court's order was modified, and the matter was remanded to the Assessment Officer for a fresh Assessment Order, ensuring compliance with the law. The Court directed that all contentions and defenses available to the assessee should be considered on their merits. Case-Laws Income Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437688