Case Law Analysis
|Uttarakhand High Court
Section 144(C) Income Tax Act | Draft Assessment Order Mandatory for Eligible Assessees; Non-Compliance Renders Final Order Void : Uttarakhand HC
Uttarakhand High Court quashes a final tax assessment order for failure to issue a mandatory draft assessment under Section 144(C) of the Income Tax Act. The ruling reinforces that eligible assessees must be given an opportunity to respond before a final order is passed, ensuring procedural fairness in tax assessments.