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    <title>2023 (9) TMI 1460 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned Assessment Order due to procedural irregularities, specifically the failure to issue a Draft Assessment Order as mandated by Section 144B(1)(xvi) of the IT Act. The case was remitted to the respondents for proper assessment. The petitioner was instructed to upload pending information within thirty days, and the belated return was allowed for consideration. The Writ Petition was disposed of without costs, and related miscellaneous petitions were closed.</description>
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      <description>The HC set aside the impugned Assessment Order due to procedural irregularities, specifically the failure to issue a Draft Assessment Order as mandated by Section 144B(1)(xvi) of the IT Act. The case was remitted to the respondents for proper assessment. The petitioner was instructed to upload pending information within thirty days, and the belated return was allowed for consideration. The Writ Petition was disposed of without costs, and related miscellaneous petitions were closed.</description>
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