2021 (9) TMI 1489

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..... with 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 petiti .....

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..... 1 on the ground that the assessment order itself has been passed in breach of the mandatory requirements under Section 144B of the Act. One of the requirement, under Section 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 Assessing Officer, affirmed on 31st August 2021 on behalf of .....

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