HC Quashes Assessment Order Passed Without issuing SCN & Mandatory Draft Assessment order

Abdul Azeez Rahamathunisa Vs ACIT (Madras High Court)

The petitioner is an octogenarian aged about 80 years. The petitioner had suffered personal bereavement on account of death of her Power Holder who was taking care of the petitioner’s requirements as the petitioner is a NRI.

Considering the fact that the impugned order has been passed without issuance of a show cause notice and mandatory draft assessment order, the impugned order passed by the first respondent cannot be sustained.

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