No Service of draft assessment order – HC Quashes Assessment order

Siddharth Sharma Vs Union of India & Ors. (Calcutta High Court) Ms Das De appearing for the respondents was given an opportunity by an order of this court dated March 17, 2022 to satisfy from record that a copy of the proposed draft assessment order was served upon the petitioner before passing the impugned assessment order, and that the aforesaid provision of section 144B of the 1963 Act was complied with in this case in passing the final impugned assessment order which she could not produce to satisfy this court to disprove the allegation of the petitioner. Considering the facts and circ...