Order passed without issuing draft Assessment cannot be sustained: HC

Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court)

In the fact situation of the present case, it appears that a notice under Section 142(1) of said Act along with questionnaire was issued on 23/12/2020 and 26/03/2021. The draft Assessment Order was prepared based on information furnished by the assessee to the said notices. It was sent to the Risk Management Unit, which accommodated it to the Review Unit. The Review Unit concurred with the draft Assess

Please become a Premium member. If you are already a Premium member, login here to access the full content.