https://www.taxtmi.com/caselaws?id=782119 ITAT held that the assessee was an "eligible assessee" under section 144C(15), and therefore the AO was mandatorily required to first issue a draft assessment order under section 144C(1). Instead, the AO directly passed a final assessment order, violating the special scheme prescribed in section 144C, which is a complete code governing assessments of such assessees. ITAT further held that the assessee's challenge was not barred by section 124(3), as jurisdiction in such cases vests with the International Taxation Circle. The order of the CIT(A) accepting this position was upheld. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782119 ITAT held that the assessee was an "eligible assessee" under section 144C(15), and therefore the AO was mandatorily required to first issue a draft assessment order under section 144C(1). Instead, the AO directly passed a final assessment order, violating the special scheme prescribed in section 144C, which is a complete code governing assessments of such assessees. ITAT further held that the assessee's challenge was not barred by section 124(3), as jurisdiction in such cases vests with the International Taxation Circle. The order of the CIT(A) accepting this position was upheld. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782119