INCOME TAX : Section 144B(7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing final assessment order
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316330/delhi-hc-quashed-faceless-assessment-order-as-show-cause-notice-cum-draft-assessment-wasn’t-served-on-assessee.aspx
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