https://www.taxtmi.com/caselaws?id=756420 The HC of Gujarat quashed the assessment order dated 23.4.2021 due to a violation of Section 144B(1)(ix) of the Income-Tax Act, 1961, as no show cause notice was issued to the petitioner. The matter was remanded to the Assessing Officer to serve a show cause notice within 12 weeks. The petition was allowed with no costs, and direct service via email was permitted, underscoring the necessity of procedural compliance in tax assessments. en-us Tue, 16 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756420 The HC of Gujarat quashed the assessment order dated 23.4.2021 due to a violation of Section 144B(1)(ix) of the Income-Tax Act, 1961, as no show cause notice was issued to the petitioner. The matter was remanded to the Assessing Officer to serve a show cause notice within 12 weeks. The petition was allowed with no costs, and direct service via email was permitted, underscoring the necessity of procedural compliance in tax assessments. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756420