https://www.taxtmi.com/caselaws?id=357595 The Tribunal allowed the appeal of the assessee, holding that the assessment order was invalid due to non-compliance with section 144C of the Income-tax Act. The Tribunal found that the AO's issuance of a demand notice along with the draft assessment order, without providing an opportunity to accept adjustments or file objections before the DRP, rendered the assessment proceedings invalid. Consequently, the Tribunal dismissed the Revenue's grounds of appeal and the assessee's Cross Objections on the merits of the additions as academic, emphasizing the mandatory nature of following the prescribed procedure under section 144C. en-us Thu, 25 Jan 2018 00:00:00 +0530 Mon, 26 Mar 2018 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357595 The Tribunal allowed the appeal of the assessee, holding that the assessment order was invalid due to non-compliance with section 144C of the Income-tax Act. The Tribunal found that the AO's issuance of a demand notice along with the draft assessment order, without providing an opportunity to accept adjustments or file objections before the DRP, rendered the assessment proceedings invalid. Consequently, the Tribunal dismissed the Revenue's grounds of appeal and the assessee's Cross Objections on the merits of the additions as academic, emphasizing the mandatory nature of following the prescribed procedure under section 144C. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357595