https://www.taxtmi.com/caselaws?id=754905 The ITAT Delhi dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash a final assessment order passed under Section 144C(3) without first issuing a mandatory draft assessment order under Section 144C(1). The tribunal held that CBDT circulars cannot override statutory provisions, and after October 1, 2009, the Assessing Officer must statutorily pass a draft assessment order before making any additions in the final assessment order. The tribunal relied on precedents including decisions from SC and Gujarat HC, emphasizing that non-compliance with Section 144C(1) renders the final assessment order null and void. en-us Thu, 13 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754905 The ITAT Delhi dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash a final assessment order passed under Section 144C(3) without first issuing a mandatory draft assessment order under Section 144C(1). The tribunal held that CBDT circulars cannot override statutory provisions, and after October 1, 2009, the Assessing Officer must statutorily pass a draft assessment order before making any additions in the final assessment order. The tribunal relied on precedents including decisions from SC and Gujarat HC, emphasizing that non-compliance with Section 144C(1) renders the final assessment order null and void. Case-Laws Income Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754905