https://www.taxtmi.com/caselaws?id=402287 The court concluded that the Assessing Officer (AO) lacked jurisdiction by issuing a final assessment order without a draft order and without allowing the assessee to object before the Dispute Resolution Panel (DRP), as required by Section 144C of the Income Tax Act. The assessment order was deemed null and void. The appeal was dismissed, confirming the ITAT's order, with costs of Rs. 11,000 imposed on the appellant for non-compliance with mandatory procedures. This underscores the necessity of adhering to statutory procedural requirements. en-us Thu, 24 Dec 2020 00:00:00 +0530 Thu, 26 Mar 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402287 The court concluded that the Assessing Officer (AO) lacked jurisdiction by issuing a final assessment order without a draft order and without allowing the assessee to object before the Dispute Resolution Panel (DRP), as required by Section 144C of the Income Tax Act. The assessment order was deemed null and void. The appeal was dismissed, confirming the ITAT's order, with costs of Rs. 11,000 imposed on the appellant for non-compliance with mandatory procedures. This underscores the necessity of adhering to statutory procedural requirements. Case-Laws Income Tax Thu, 24 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402287