High Court Quashes Assessment Order Due to Lack of Dispatch Proof; Questions Compliance with Sections 144(C)(3) & 144(C)(4).

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....Validity of assessment order - whether it is antedated? - whether time period specified u/s144(C)(4) r.w.s. 144(C)(3) adhered or not? - there was no such despatch register available which would have shown the date of despatch of the final assessment order and proof of service of such assessment order - assessment order and consequent levy of penalty quashed - HC....