Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior SCN & draft assessment order: HC

Floral Realcon Pvt. Ltd. Vs National Faceless Assessment Centre (Delhi High Court) This Court is of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice (SCN) and draft assessment order before issuing a final assessment order. Since in the present case the averment that no show cause notice as well as draft assessment order has been issued, has not been shown to be false, there is violation of mandatory procedure stipulated in Section 144B of the Act. Keeping in view the aforesaid, the impugned assessment order, notice of demand dated 23rd April ...