https://www.taxtmi.com/caselaws?id=463535 ITAT, Bengaluru - AT held the final assessment void ab initio because the AO failed to issue the mandatory draft assessment order under s.144C(1), thereby denying the taxpayer the opportunity to file objections with the DRP. Relying on binding HC precedent that remand proceedings must comply with s.144C procedure, the Tribunal found the omission an incurable defect and set aside the assessment. The appeal by the assessee was allowed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 05 Sep 2025 19:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463535 ITAT, Bengaluru - AT held the final assessment void ab initio because the AO failed to issue the mandatory draft assessment order under s.144C(1), thereby denying the taxpayer the opportunity to file objections with the DRP. Relying on binding HC precedent that remand proceedings must comply with s.144C procedure, the Tribunal found the omission an incurable defect and set aside the assessment. The appeal by the assessee was allowed. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463535