Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner Of Medchal Income Tax Pan:Bmspm9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 11/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:
xvi) & (xviii) of Sub section 2 of Section 144B i.e. in not serving the Draft assessment order along with Show Cause notice before finalizing the assessment, which would amount to breach of not only Principles of Natural Justice but also of the action in complete disregard to the Statutory Provision. 4. The Ld. CIT(A) ought to appreciate the fact