https://www.taxtmi.com/caselaws?id=437690 The Supreme Court granted leave to appeal against the High Court's judgment that declared the Assessment Order as non est due to the absence of a mandatory show cause notice with a draft Assessment Order under Section 144B of the Income Tax Act, 1961. The Court acknowledged the error but remanded the matter to the Assessment Officer for a fresh Assessment Order in compliance with the law, allowing all contentions and defenses to be considered on their merits. The appeal was disposed of accordingly. en-us Tue, 21 Mar 2023 00:00:00 +0530 Fri, 12 May 2023 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437690 The Supreme Court granted leave to appeal against the High Court's judgment that declared the Assessment Order as non est due to the absence of a mandatory show cause notice with a draft Assessment Order under Section 144B of the Income Tax Act, 1961. The Court acknowledged the error but remanded the matter to the Assessment Officer for a fresh Assessment Order in compliance with the law, allowing all contentions and defenses to be considered on their merits. The appeal was disposed of accordingly. Case-Laws Income Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437690