https://www.taxtmi.com/caselaws?id=751759 The HC quashed an assessment order passed by the A.O. on remand proceedings, ruling it void ab initio due to jurisdictional error. Following the Division Bench precedent in Dimension Data Asia Pacific PTE Ltd., the court held that even in partial remand proceedings from the Tribunal, the A.O. is mandatorily required to pass a draft assessment order under section 144C(1) of the Act. The A.O.'s failure to comply with this statutory obligation rendered the assessment order without jurisdiction and therefore invalid. en-us Tue, 16 Apr 2024 00:00:00 +0530 Mon, 09 Jun 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751759 The HC quashed an assessment order passed by the A.O. on remand proceedings, ruling it void ab initio due to jurisdictional error. Following the Division Bench precedent in Dimension Data Asia Pacific PTE Ltd., the court held that even in partial remand proceedings from the Tribunal, the A.O. is mandatorily required to pass a draft assessment order under section 144C(1) of the Act. The A.O.'s failure to comply with this statutory obligation rendered the assessment order without jurisdiction and therefore invalid. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751759