https://www.taxtmi.com/caselaws?id=384436 The High Court held that the Assessing Officer cannot skip passing a draft assessment order under Section 144(C) of the Act based on the Transfer Pricing Officer's report under Section 92(CA). Failure to comply with this requirement violates the law and is not curable. The Court overturned the assessment order and ruled in favor of the Petitioner, emphasizing the importance of adhering to statutory procedures for fair tax assessments. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 12 Aug 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384436 The High Court held that the Assessing Officer cannot skip passing a draft assessment order under Section 144(C) of the Act based on the Transfer Pricing Officer's report under Section 92(CA). Failure to comply with this requirement violates the law and is not curable. The Court overturned the assessment order and ruled in favor of the Petitioner, emphasizing the importance of adhering to statutory procedures for fair tax assessments. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384436