https://www.taxtmi.com/caselaws?id=363948 The court quashed the assessment order dated 31st January, 2018, passed under Section 143(3) read with Section 144C (13) of the Income-Tax Act. It ruled that the order lacked jurisdiction as it did not adhere to the mandatory provisions of Section 144C, which require the issuance of a draft assessment order before final assessment orders for Foreign Companies. The court emphasized the importance of following procedural requirements and set aside the impugned order, allowing the petitioner to challenge any subsequent actions lawfully. en-us Fri, 06 Jul 2018 00:00:00 +0530 Fri, 20 Jul 2018 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363948 The court quashed the assessment order dated 31st January, 2018, passed under Section 143(3) read with Section 144C (13) of the Income-Tax Act. It ruled that the order lacked jurisdiction as it did not adhere to the mandatory provisions of Section 144C, which require the issuance of a draft assessment order before final assessment orders for Foreign Companies. The court emphasized the importance of following procedural requirements and set aside the impugned order, allowing the petitioner to challenge any subsequent actions lawfully. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363948