HC quashes Section 144B order passed without issuing Draft Assessment order with SCN

Symphony Limited Vs ADIT/ACIT/DCIT (Gujarat High Court)

It is by now well settled that the issuance of a show cause notice along with the draft assessment order is sine qua non before passing an order under Section 144B of the Act. Undisputedly, in the case on hand, no show cause notice came to be issued along with draft assessment order and in such circumstances, the final order of assessment could be said to be without jurisdiction. We are of the view that the matter should be remitted to the Assessing Officer fo

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