No Show Cause Notice Issued Along With Draft Assessment Order: Gujarat High Court Quashes Section 144B Order

Case: Symphony Limited Vs ACIT

Coram: Justice J.B. Pardiwala and Justice Nisha M. Thakore

Case No.: R/Special Civil Application No. 13012 Of 2021

Court Observation: “The impugned assessment order dated 30.07.2021 for the A.Y. 2018-19 is hereby quashed and set aside. The matter is remitted to the Assessing Officer. The Assessing Officer shall issue a show cause notice with the draft assessment order so that the writ petitioner can respond to the same by an appropriate reply,”

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Keywords

Show Cause Notice, Assessment Order