https://www.taxtmi.com/caselaws?id=459731 HC held that failure to issue the draft assessment order and the mandatory show-cause notice under s.144B, and denial of an opportunity of personal hearing, violated the statutory scheme and principles of natural justice. The court quashed and set aside the assessment order, the penalty notice and all consequential orders for AY 2018-19, directing that proceedings be reopened only in accordance with the statutory requirements. en-us Mon, 06 Feb 2023 00:00:00 +0530 Sat, 20 Sep 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459731 HC held that failure to issue the draft assessment order and the mandatory show-cause notice under s.144B, and denial of an opportunity of personal hearing, violated the statutory scheme and principles of natural justice. The court quashed and set aside the assessment order, the penalty notice and all consequential orders for AY 2018-19, directing that proceedings be reopened only in accordance with the statutory requirements. Case-Laws Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459731