https://www.taxtmi.com/caselaws?id=445191 The HC set aside the Impugned Assessment Order dated 30.03.2022 due to procedural violations, specifically the failure to issue a Draft Assessment Order as required under Section 144B of the Income Tax Act, 1961. The case was remitted to the respondents to issue a fresh order within six months, treating the quashed order as a Draft Assessment Order/Show Cause Notice. The court instructed the respondents to ensure proper portal arrangements for the petitioner to respond and to adhere to the correct procedure under Section 144B. The writ petition was disposed of without costs, and related petitions were closed. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 01 Nov 2023 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445191 The HC set aside the Impugned Assessment Order dated 30.03.2022 due to procedural violations, specifically the failure to issue a Draft Assessment Order as required under Section 144B of the Income Tax Act, 1961. The case was remitted to the respondents to issue a fresh order within six months, treating the quashed order as a Draft Assessment Order/Show Cause Notice. The court instructed the respondents to ensure proper portal arrangements for the petitioner to respond and to adhere to the correct procedure under Section 144B. The writ petition was disposed of without costs, and related petitions were closed. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445191