Assessment Orders Invalid Without Proper Notice; Errors in Notice Issuance Compromise Jurisdiction and Legality.

The High Court determined that assessment orders under sections 144 and 144B are invalid if issued without a notice under section 143(2). The use of a taxpayer's PAN database or alternate email cannot replace statutory compliance. Procedural errors in notice issuance and service compromise the jurisdiction and legality of the assessment process. Consequently, the court annulled the assessment order, demand notice, and penalty notices, instructing the respondent authorities to issue new notices in strict compliance with statutory requirements and ensure proper service to the petitioner. .....

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