Draft Assessment Order Not Mandatory for Ordinary Assessee Under Section 144B

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...