Scheme of Section 144B only requires service of a draft assessment order along with the SCN in case of eligible Assessee
Recently, Kerala HC in the case ofย ๐๐ฒ๐ฟ๐ฎ๐น๐ฎย ๐๐ถ๐ด๐ตย ๐๐ผ๐๐ฟ๐ย ๐ถ๐ปย ๐๐ต๐ฒย ๐ฐ๐ฎ๐๐ฒย ๐ผ๐ณย ๐๐๐๐งย ๐.ย ๐ฆ๐๐ท๐ฎ๐๐ต๐ฎย ๐ฅ๐ฒ๐๐ถ๐ธ๐๐บ๐ฎ๐ฟย [๐ช๐ย ๐ก๐ผ.ย ๐ฎ๐ญ๐ฑ๐ฒย ๐ผ๐ณย ๐ฎ๐ฌ๐ฎ๐ฐ],ย ๐ฑ๐ฎ๐๐ฒ๐ฑย ๐ฎ๐ณ.๐ฌ๐ฏ.๐ฎ๐ฌ๐ฎ๐ฑ, in exercising its writ jurisdictionย has held that the scheme of Section 144B only requires service of a draft assessment order along with the show cause notice in case of eligible assessee defined under Section 144C.
In the case of an ordinary assessee, the draft assessment order has to be seen as merely an internal document that is sent from the assessment unit which has been assigned with the task of assessment and the National Faceless Assessment Centre concerned.
The copy of the order is as under:
1744223058745
