https://www.taxtmi.com/caselaws?id=365202 The Tribunal held that the Income Tax Officer erred in passing a final order under section 172(4) without issuing a draft assessment order as required by section 144C. The case was remitted back to the Assessing Officer for proper procedure, emphasizing the importance of following the statutory requirements. The Tribunal did not address the merits of the case concerning double non-taxation and the India-Singapore DTAA, remanding the cases for fresh assessment with instructions to consider all relevant issues. The appeals were allowed for statistical purposes, highlighting the need for adherence to procedural requirements and consideration of substantive issues on remand. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sun, 12 Aug 2018 14:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365202 The Tribunal held that the Income Tax Officer erred in passing a final order under section 172(4) without issuing a draft assessment order as required by section 144C. The case was remitted back to the Assessing Officer for proper procedure, emphasizing the importance of following the statutory requirements. The Tribunal did not address the merits of the case concerning double non-taxation and the India-Singapore DTAA, remanding the cases for fresh assessment with instructions to consider all relevant issues. The appeals were allowed for statistical purposes, highlighting the need for adherence to procedural requirements and consideration of substantive issues on remand. Case-Laws Income Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365202