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2021 (9) TMI 1489 - HC - Income TaxPenalty u/s 274 r.w.s. 270A - assessment order itself has been passed in breach of the mandatory requirements u/s 144B - HELD THAT:- One of the requirement u/s 144B is to serve upon the assessee a show cause notice alongwith a draft assessment order. In the affidavit in reply filed by one Ambernath Khule, the Jurisdictional AO affirmed on 31st August 2021 on behalf of respondents, in paragraph 5 it is admitted that no specific show cause notice u/s 144B was issued. As provided in Sub-Section 9 of Section 144B of the Act, the assessment order will be non-est. The assessment order which is impugned in the petition is, therefore, quashed and set aside. The consequent demand notice as well as the notice for penalty also are quashed and set aside. It is open to the department to take steps as advised in accordance with law.
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