Final assessment order set aside as passed before disposal of rectification application: Karnataka HC

Mavenir Systems Private Limited Vs Assessment Unit (Karnataka High Court) Karnataka High Court held that since rectification application was filed before passing of final assessment order, DRP ought to have waited till disposal of rectification application. Thus, final assessment order liable to be set aside. Facts- The petitioner submitted its reply on 28.07.2023 and 14.08.2023, subsequent to which respondent 1 issued show-cause notice dated 13.09.2023, to which also the petitioner also submitted a detailed response dated 21.09.2023 and 27.09.2023, which were followed by the draft assessment ...