Final assessment order u/s. 153A without issuance of draft assessment order u/s. 144C is void

Damandeep Kaur Vs ACIT (ITAT Chandigarh)

ITAT Chandigarh held that passing of final assessment order under section 153A of the Income Tax Act without issuing draft assessment orders under section 144C of the Income Tax Act is untenable. Accordingly, final assessment order u/s. 153A is quashed.

Facts- A search and seizure action u/s 132(1) was carried out on 03.10.2019 in the Chandigarh Group of Colleges group. The assessee, an individual and trustee in Chandigarh Educational Trust and Shri Guru Ram Dass Educational Society, was covered. Pursuant thereto, no

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