https://www.taxtmi.com/highlights?id=58514 Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal remitted the matter back to decide the particular issue with a specific finding, then it is sufficient if the remitted issue was decided by the AO / TPO and a final assessment order is passed. - Repetition of the same procedures would become an empty formality, which is not intended under the provision - HC en-us Fri, 25 Jun 2021 15:40:18 +0530 Fri, 25 Jun 2021 15:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58514 Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal remitted the matter back to decide the particular issue with a specific finding, then it is sufficient if the remitted issue was decided by the AO / TPO and a final assessment order is passed. - Repetition of the same procedures would become an empty formality, which is not intended under the provision - HC Highlights Income Tax Fri, 25 Jun 2021 15:40:18 +0530 https://www.taxtmi.com/highlights?id=58514