https://www.taxtmi.com/caselaws?id=751365 The ITAT Delhi held that an assessment order passed under section 144C was invalid as the Assessing Officer bypassed mandatory provisions by issuing a final order with demand notice and penalty proceedings instead of first forwarding a draft assessment order to the assessee. The tribunal ruled that section 144C requires the AO to initially forward a draft order, allow the assessee to approach the Dispute Resolution Panel with objections, and only then frame the final assessment. By issuing the demand notice and penalty notices directly on the same date, the AO violated the statutory procedure, rendering all subsequent proceedings non est. en-us Thu, 28 Mar 2024 00:00:00 +0530 Sat, 13 Apr 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751365 The ITAT Delhi held that an assessment order passed under section 144C was invalid as the Assessing Officer bypassed mandatory provisions by issuing a final order with demand notice and penalty proceedings instead of first forwarding a draft assessment order to the assessee. The tribunal ruled that section 144C requires the AO to initially forward a draft order, allow the assessee to approach the Dispute Resolution Panel with objections, and only then frame the final assessment. By issuing the demand notice and penalty notices directly on the same date, the AO violated the statutory procedure, rendering all subsequent proceedings non est. Case-Laws Income Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751365