Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior SCN & draft assessment order: HC By Anand Gupta TaxGuru

Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior SCN & draft assessment order: HC Floral Realcon Pvt. Ltd. Vs National Faceless Assessment Centre (Delhi High Court) This Court is of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice (SCN) and draft assessment order before issuing a final assessment order. Since in the present case the averment that no show cause notice as […]

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