https://www.taxtmi.com/caselaws?id=774382 HC held that ITAT remand directing AO/TPO to consider transfer pricing issues afresh does not dispense with mandatory procedure under Section 144C. When AO makes variations prejudicial to assessee's interest following remand, draft assessment order must be forwarded to enable assessee to accept variations or file objections with DRP. Assessment order passed without draft assessment order constitutes incurable illegality, not mere irregularity, rendering it invalid. Revenue's contention that draft assessment order unnecessary after remand was rejected. Writ petition allowed. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774382 HC held that ITAT remand directing AO/TPO to consider transfer pricing issues afresh does not dispense with mandatory procedure under Section 144C. When AO makes variations prejudicial to assessee's interest following remand, draft assessment order must be forwarded to enable assessee to accept variations or file objections with DRP. Assessment order passed without draft assessment order constitutes incurable illegality, not mere irregularity, rendering it invalid. Revenue's contention that draft assessment order unnecessary after remand was rejected. Writ petition allowed. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774382