https://www.taxtmi.com/caselaws?id=790488 A final assessment order is liable to be set aside where a draft assessment order was passed but not supplied to the assessee before completion of assessment, because the assessee was denied the statutory opportunity to object before the Dispute Resolution Panel. The procedural defect lay in finalising the assessment without first serving the draft order, making the final order contrary to law. The Court distinguished cases where no draft order was passed at all and held that the period during which the assessee was deprived of the statutory opportunity was to be excluded. The final assessment order and consequential penalty notice were set aside, and the assessee was allowed to proceed under the draft assessment regime in accordance with law. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790488 A final assessment order is liable to be set aside where a draft assessment order was passed but not supplied to the assessee before completion of assessment, because the assessee was denied the statutory opportunity to object before the Dispute Resolution Panel. The procedural defect lay in finalising the assessment without first serving the draft order, making the final order contrary to law. The Court distinguished cases where no draft order was passed at all and held that the period during which the assessee was deprived of the statutory opportunity was to be excluded. The final assessment order and consequential penalty notice were set aside, and the assessee was allowed to proceed under the draft assessment regime in accordance with law. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790488