https://www.taxtmi.com/caselaws?id=349529 The Tribunal found the assessment order invalid due to the AO's failure to issue a draft assessment order as required by section 144C, rendering the final assessment void ab initio. The case was remitted back to the AO for proper procedure adherence, emphasizing the importance of allowing the assessee to file objections before the DRP. The Tribunal focused on procedural defects rather than substantive issues, directing a fair hearing opportunity for the assessee. The appeal was allowed for statistical purposes, stressing compliance with statutory requirements for a just process. en-us Thu, 12 Oct 2017 00:00:00 +0530 Mon, 16 Oct 2017 09:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349529 The Tribunal found the assessment order invalid due to the AO's failure to issue a draft assessment order as required by section 144C, rendering the final assessment void ab initio. The case was remitted back to the AO for proper procedure adherence, emphasizing the importance of allowing the assessee to file objections before the DRP. The Tribunal focused on procedural defects rather than substantive issues, directing a fair hearing opportunity for the assessee. The appeal was allowed for statistical purposes, stressing compliance with statutory requirements for a just process. Case-Laws Income Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349529