https://www.taxtmi.com/caselaws?id=775107 The Bombay HC quashed a final assessment order passed under Section 144B for procedural non-compliance. The court held that serving a Show Cause Notice proposing variation before passing the final assessment order is mandatory under Section 144B(1)(xii). The Revenue admittedly failed to properly serve the Show Cause Notice dated 10.03.2024, having sent it to an email address never provided by the assessee. The HC remanded the matter to NFAC at the Show Cause Notice stage, directing proper service with upload facility provision. The assessee was granted opportunity to respond and seek personal hearing if desired. The final assessment order must comply with Section 144B procedures and be passed within 12 weeks as a reasoned order addressing all submissions. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775107 The Bombay HC quashed a final assessment order passed under Section 144B for procedural non-compliance. The court held that serving a Show Cause Notice proposing variation before passing the final assessment order is mandatory under Section 144B(1)(xii). The Revenue admittedly failed to properly serve the Show Cause Notice dated 10.03.2024, having sent it to an email address never provided by the assessee. The HC remanded the matter to NFAC at the Show Cause Notice stage, directing proper service with upload facility provision. The assessee was granted opportunity to respond and seek personal hearing if desired. The final assessment order must comply with Section 144B procedures and be passed within 12 weeks as a reasoned order addressing all submissions. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775107