https://www.taxtmi.com/caselaws?id=391165 The Tribunal allowed the appeal, quashing the assessment order due to the AO's failure to issue a draft assessment order as required under Section 144C. The procedural lapse rendered the final assessment order void. The Tribunal did not address the merits of the addition made as excess interest paid, as the primary issue's resolution rendered it unnecessary. en-us Thu, 16 Jan 2020 00:00:00 +0530 Mon, 20 Jan 2020 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391165 The Tribunal allowed the appeal, quashing the assessment order due to the AO's failure to issue a draft assessment order as required under Section 144C. The procedural lapse rendered the final assessment order void. The Tribunal did not address the merits of the addition made as excess interest paid, as the primary issue's resolution rendered it unnecessary. Case-Laws Income Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391165