Non issue of Draft Assessment order before passing Final order violates Section 144B

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court)

1. The challenge is that the order is violative of the principles of natural justice as no opportunity of hearing was given to the Petitioner.

2. Figures of the taxable income and demand for AY 2018-19 in the impugned assessment order of the NFAC are disproportionately high. The impugned assessment order is not only in considerable variation of the figures for the earlier AYs but is also prejudicial to the interests of the assessee.

3. The requirement of Section 144-B (1) (xvi) of the ITA Act for

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