Non-serving of Copy of Draft Assessment Order to person who is not an “eligible assessee” u/s 144 B of Income Tax Act will not vitiate Assessment Order: Kerala HC

Non-Serving of Copy of Draft Assessment Order to Person Who Is Not An Eligible Assessee U/S 144-B of Income Tax Act Will Not Vitiate Assessment Order: Kerala HC The Kerala High Court has ruled that the non-serving of a copy of the draft assessment order to a person who is not an eligible assessee under Section 144-B of the Income Tax Act will not vitiate the final assessment order. This decision clarifies that procedural requirements related to draft orders under specific sections of the Act are applicable only to the specified categories of assessees. It provides clarity on the validity of assessment orders in cases where the assessee does not fall under the purview of Section 144-B.