https://www.taxtmi.com/caselaws?id=196380 The court set aside the assessment order dated 11th May, 2017, and quashed the notice of demand issued to the petitioner under the Income Tax Act. The court emphasized that the Assessing Officer must pass a draft assessment order under Section 144C after a Transfer Pricing Officer's order under Section 92 CA (3). Failure to follow this procedure deprived the assessee of the opportunity to question the draft assessment order before the Dispute Resolution Panel. The writ petition was allowed with no order as to costs, and the application was disposed of accordingly. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 28 Nov 2017 21:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196380 The court set aside the assessment order dated 11th May, 2017, and quashed the notice of demand issued to the petitioner under the Income Tax Act. The court emphasized that the Assessing Officer must pass a draft assessment order under Section 144C after a Transfer Pricing Officer's order under Section 92 CA (3). Failure to follow this procedure deprived the assessee of the opportunity to question the draft assessment order before the Dispute Resolution Panel. The writ petition was allowed with no order as to costs, and the application was disposed of accordingly. Case-Laws Income Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196380