https://www.taxtmi.com/caselaws?id=415250 Where section 144C(1) applies after remand, the Assessing Officer must first issue a draft assessment order before finalising the assessment. Direct completion of the assessment without that mandatory step was treated as a jurisdictional procedural defect, and the defect was held not curable under section 292B. On that basis, the additions were deleted and the Revenue's challenge failed, because the final assessment order could not be sustained without compliance with the draft-order procedure. en-us Fri, 26 Nov 2021 00:00:00 +0530 Wed, 01 Dec 2021 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415250 Where section 144C(1) applies after remand, the Assessing Officer must first issue a draft assessment order before finalising the assessment. Direct completion of the assessment without that mandatory step was treated as a jurisdictional procedural defect, and the defect was held not curable under section 292B. On that basis, the additions were deleted and the Revenue's challenge failed, because the final assessment order could not be sustained without compliance with the draft-order procedure. Case-Laws Income Tax Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415250