Non-Adherence to Section 144B Procedure Renders Assessment Order Invalid: Bombay HC

Teerth Developers And Teerth Realties JV (AOP) Vs Additional/ Joint/Deputy/ ACIT/ ITO (Bombay High Court)

Absence of adherence to procedure laid down in Section 144B of Income Tax Act render the assessment order patently illegal: Bombay HC

Facts of the Case:

The petitioner filed a writ petition as the assessment order was passed without issuing a show cause notice-cum-draft assessment order as mandated under Section 144B of the Income Tax Act, 1961. During the course of proceedings, the petitioner prov

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