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Draft Assessment Order Not Mandatory for Ordinary Assessee Under Section 144B
Case Law Details
- Case Name
- JCIT Vs Sujatha Revikumar (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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JCIT Vs Sujatha Revikumar (Kerala High Court)
Kerala High Court rules serving draft assessment order not mandatory for ‘ordinary assessees’ under former Section 144B faceless tax law; Kerala High Court Clarifies Faceless Assessment Procedure; Serving Draft Order Not Mandatory for All Assessees Under Former Law
Kochi: The Kerala High Court has clarified that the Income Tax Department was not required to serve a copy of the draft assessment order along with the Show Cause Notice (SCN) to an ‘ordinary assessee’ during the faceless assessment proceedings under the provisi...
