Draft assessment order not provided before final Order: Calcutta HC set aside assessment

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Draft assessment order not provided before final Order: Calcutta HC set aside assessment

 

to the assessee for filing objections prior to passing of the final order. As the action of the income tax authority was in violation of principles of natural justice,

The Learned Single Bench of the Hon’ble High Court at Calcutta set aside an assessment order passed u/s 143(3) r/w/s 144B of the Income tax Act, on the ground that the copy of the draft assessment order was not provided to the assessee for filing objections prior to passing of the final order. As the action of the income tax authority was in violation of principles of natural justice, the final order was set aside.

 

The copy of the order is as under:

Draft Assessment Order

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