https://www.taxtmi.com/caselaws?id=36329 The court held that the Income Tax Officer (ITO) is restricted to issuing only one draft assessment order under section 144B, and serving multiple draft orders without providing the assessee an opportunity to be heard violates procedural requirements. The judgment quashed the proceedings post the illegal second draft order and emphasized the mandatory nature of the statutory period for completing assessments under section 153. The impugned order was set aside, allowing the department to restart proceedings at the IAC stage. The petition was allowed with costs, and the rule was made absolute. en-us Wed, 03 Dec 1980 00:00:00 +0530 Sat, 20 Mar 2010 17:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36329 The court held that the Income Tax Officer (ITO) is restricted to issuing only one draft assessment order under section 144B, and serving multiple draft orders without providing the assessee an opportunity to be heard violates procedural requirements. The judgment quashed the proceedings post the illegal second draft order and emphasized the mandatory nature of the statutory period for completing assessments under section 153. The impugned order was set aside, allowing the department to restart proceedings at the IAC stage. The petition was allowed with costs, and the rule was made absolute. Case-Laws Income Tax Wed, 03 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36329