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2022 (4) TMI 1390 - HC - Income TaxValidity of assessment u/s 144B - As argued no draft assessment order was served upon the writ applicant in accordance with the provisions of Section 144B prior to passing of the impugned assessment order - whether the respondent committed any error in passing the impugned order? - HELD THAT:- What is important to be noted in the present case is that it is not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order in his hands but, with the introduction of Section 144B of the Act, 1961, a procedure has been laid down which needs to be scrupulously followed. If in any action is in complete disregard to the statutory provisions then it is always open for this Court to overrule the objection of alternative remedy available to the assessee. In the result, this writ application succeeds and is hereby allowed. The impugned assessment order dated 20.04.2021 is hereby quashed and set aside. The matter is remitted to the respondent for denovo proceedings. The respondent shall undertake denovo proceedings in accordance with the provisions of Section 144B of the Act, 1961. The respondent shall issue a fresh Notice cum draft assessment order and the writ applicant upon receipt of the same, shall file its response in accordance with law.
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