https://www.taxtmi.com/caselaws?id=403538 The Tribunal dismissed the Revenue's appeals for both assessment years (2010-11 and 2011-12), upholding the CIT(A)'s decision to quash the assessment orders due to the AO's failure to issue a draft assessment order as required under Section 144C(1) of the Income Tax Act. Compliance with Section 144C(1) was deemed mandatory, rendering the assessment orders void. Consequently, the various disallowances made by the AO were not adjudicated upon, as the primary issue of the assessment order's validity was decided in favor of the assessee. en-us Thu, 28 Jan 2021 00:00:00 +0530 Mon, 01 Feb 2021 07:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403538 The Tribunal dismissed the Revenue's appeals for both assessment years (2010-11 and 2011-12), upholding the CIT(A)'s decision to quash the assessment orders due to the AO's failure to issue a draft assessment order as required under Section 144C(1) of the Income Tax Act. Compliance with Section 144C(1) was deemed mandatory, rendering the assessment orders void. Consequently, the various disallowances made by the AO were not adjudicated upon, as the primary issue of the assessment order's validity was decided in favor of the assessee. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403538