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    <title>2025 (10) TMI 911 - BOMBAY HIGH COURT</title>
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    <description>HC set aside a final faceless assessment order because the draft assessment order required under s.144C (read with s.144B(1)(xxi)-(xxix)) was not served on the eligible assessee, denying the assessee opportunity to file objections with the DRP. The court held the procedure violated statutory requirements and relied on earlier HC precedent. The matter was not remanded; the AO may, if legally entitled, initiate the process afresh by issuing and serving a proper draft assessment order, a point on which the court expressed no definitive view.</description>
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      <title>2025 (10) TMI 911 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780115</link>
      <description>HC set aside a final faceless assessment order because the draft assessment order required under s.144C (read with s.144B(1)(xxi)-(xxix)) was not served on the eligible assessee, denying the assessee opportunity to file objections with the DRP. The court held the procedure violated statutory requirements and relied on earlier HC precedent. The matter was not remanded; the AO may, if legally entitled, initiate the process afresh by issuing and serving a proper draft assessment order, a point on which the court expressed no definitive view.</description>
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