https://www.taxtmi.com/caselaws?id=444340 The ITAT's decision to set aside the assessment order dated 11.12.2018 was upheld, as the order was improperly treated as a final assessment rather than a draft under Section 144-C of the Income Tax Act, 1961. The court found that the inclusion of a demand and penalty notice indicated a procedural lapse, rendering the assessment order null and void. The appeal was dismissed, affirming the Tribunal's decision as proper and justified, with no order as to costs. en-us Mon, 11 Sep 2023 00:00:00 +0530 Mon, 20 Apr 2026 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444340 The ITAT's decision to set aside the assessment order dated 11.12.2018 was upheld, as the order was improperly treated as a final assessment rather than a draft under Section 144-C of the Income Tax Act, 1961. The court found that the inclusion of a demand and penalty notice indicated a procedural lapse, rendering the assessment order null and void. The appeal was dismissed, affirming the Tribunal's decision as proper and justified, with no order as to costs. Case-Laws Income Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444340