On a writ petition challenging the assessment order as in violation of the provisions of section 144B of the Income-tax Act, 1961 on the ground that it had been passed without issuing a draft assessment order as envisaged in section 144B(1)(xvi) of the Act. SLP of Revenue is dismissed. (AY 2015-16)
ITO v. Rinku R. Rai (2023)454 ITR 35/ 293 Taxman 689 (SC) Editorial: Rinku R. Rai v. ITO (2023) 454 ITR 33(Bom)(HC)
S. 144B : Faceless Assessment-Draft assessment order-Failure to serve copy of draft assessment order-Assessment invalid-SLP of Revenue is dismissed. [S. 144B(1)(xvi) Art. 136]