https://www.taxtmi.com/caselaws?id=774383 The Madras HC quashed assessment orders passed under Section 143(3) read with Section 144B without issuing mandatory draft assessment orders under Section 144C(1). The court held that non-issuance of draft assessment orders is not merely a procedural lapse but a mandatory requirement. The HC disagreed with the Single Judge's view that the orders were passed by mistake due to change of law and rejected remanding the matter to the Assessing Officer for issuing draft assessment orders. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774383 The Madras HC quashed assessment orders passed under Section 143(3) read with Section 144B without issuing mandatory draft assessment orders under Section 144C(1). The court held that non-issuance of draft assessment orders is not merely a procedural lapse but a mandatory requirement. The HC disagreed with the Single Judge's view that the orders were passed by mistake due to change of law and rejected remanding the matter to the Assessing Officer for issuing draft assessment orders. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774383