https://www.taxtmi.com/caselaws?id=781581 ITAT Delhi (AT) held that the assessee, a foreign company incorporated in the BVI, is an "eligible assessee" under s.144C(15)(b) and the AO was obliged to follow the draft-assessment procedure under s.144C(1). Because the AO issued final assessment orders without issuing a draft as mandated, those final orders were vitiated. The tribunal affirmed the CIT(A)'s setting aside of the final orders and dismissed the Revenue's grounds. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781581 ITAT Delhi (AT) held that the assessee, a foreign company incorporated in the BVI, is an "eligible assessee" under s.144C(15)(b) and the AO was obliged to follow the draft-assessment procedure under s.144C(1). Because the AO issued final assessment orders without issuing a draft as mandated, those final orders were vitiated. The tribunal affirmed the CIT(A)'s setting aside of the final orders and dismissed the Revenue's grounds. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781581