https://www.taxtmi.com/caselaws?id=445087 The ITAT Mumbai ruled in favor of the assessee, declaring the final assessment order null and void. The assessing officer improperly issued a demand notice at the draft assessment stage under section 144C, violating mandatory procedures. Following the Karnataka HC precedent in Cisco Systems Services B.V., the tribunal held this procedural error was not curable under section 292B. The assessment officer's failure to follow prescribed procedures for draft assessment orders rendered the entire assessment invalid. en-us Fri, 30 Jun 2023 00:00:00 +0530 Sat, 28 Oct 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445087 The ITAT Mumbai ruled in favor of the assessee, declaring the final assessment order null and void. The assessing officer improperly issued a demand notice at the draft assessment stage under section 144C, violating mandatory procedures. Following the Karnataka HC precedent in Cisco Systems Services B.V., the tribunal held this procedural error was not curable under section 292B. The assessment officer's failure to follow prescribed procedures for draft assessment orders rendered the entire assessment invalid. Case-Laws Income Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445087