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![Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130241-draft-assessment-orderjpg.webp "Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]")
Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]
In a recent ruling, the Calcutta High Court has quashed a tax demand and penalty notice and ruled that a draft assessment order cannot give rise to...
![Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Madras-High-Court-Income-Tax-Order-show-cause-notice-mandatory-draft-assessment-order-taxscan.jpg "Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]")
![Bombay High Court quashes Faceless Assessment Order passed without issuance of Draft Assessment Order and No personal hearing granted [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Bombay-High-Court-Faceless-Assessment-Order-draft-assessment-order-personal-hearing-Taxscan.jpg "Bombay High Court quashes Faceless Assessment Order passed without issuance of Draft Assessment Order and No personal hearing granted [Read Order]")
![Revisionary Jurisdiction can’t be invoked against a Draft Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revisionary-Jurisdiction-ITAT-Taxscan.jpg "Revisionary Jurisdiction can’t be invoked against a Draft Assessment Order: ITAT [Read Order]")