https://www.taxtmi.com/caselaws?id=782945 The ITAT set aside the final assessment order for violation of the mandatory procedure under Section 144C. It held that the AO was statutorily barred from passing the final assessment order before expiry of the 30-day period granted to the assessee to file objections to the draft assessment order. By issuing the final order prematurely, the AO frustrated the assessee's vested right to approach the DRP, rendering the assessment procedurally invalid. The ITAT therefore quashed the final assessment order passed under Section 144C, with all resultant additions, disallowances and corresponding tax demand deleted in entirety. en-us Fri, 28 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782945 The ITAT set aside the final assessment order for violation of the mandatory procedure under Section 144C. It held that the AO was statutorily barred from passing the final assessment order before expiry of the 30-day period granted to the assessee to file objections to the draft assessment order. By issuing the final order prematurely, the AO frustrated the assessee's vested right to approach the DRP, rendering the assessment procedurally invalid. The ITAT therefore quashed the final assessment order passed under Section 144C, with all resultant additions, disallowances and corresponding tax demand deleted in entirety. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782945