https://www.taxtmi.com/caselaws?id=780702 HC held that the impugned assessment order was a final assessment, as immediately followed by a demand notice, and the revenue could not thereafter treat it as a draft assessment by issuing a corrigendum. Relying on the Court's prior precedent (Google Ireland), the HC ruled that converting a final assessment into a draft after issuing a demand is impermissible. The assessment order, the subsequent demand notice and the corrigendum were quashed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780702 HC held that the impugned assessment order was a final assessment, as immediately followed by a demand notice, and the revenue could not thereafter treat it as a draft assessment by issuing a corrigendum. Relying on the Court's prior precedent (Google Ireland), the HC ruled that converting a final assessment into a draft after issuing a demand is impermissible. The assessment order, the subsequent demand notice and the corrigendum were quashed. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780702