https://www.taxtmi.com/caselaws?id=783491 ITAT Delhi allowed the assessee's appeal and quashed the reassessment order passed u/s 254/143(3) r.w.s. 144C. The Tribunal held that, following remand on transfer pricing issues and fresh reference to the TPO, the Assessing Officer was mandatorily required to issue a draft assessment order u/s 144C(1) once a prejudicial TP adjustment was proposed. As no draft order was issued, the procedure prescribed under s.144C was violated, rendering the final assessment order without jurisdiction and void. Consequently, the impugned order dated 30.12.2016 was set aside in its entirety. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 17:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783491 ITAT Delhi allowed the assessee's appeal and quashed the reassessment order passed u/s 254/143(3) r.w.s. 144C. The Tribunal held that, following remand on transfer pricing issues and fresh reference to the TPO, the Assessing Officer was mandatorily required to issue a draft assessment order u/s 144C(1) once a prejudicial TP adjustment was proposed. As no draft order was issued, the procedure prescribed under s.144C was violated, rendering the final assessment order without jurisdiction and void. Consequently, the impugned order dated 30.12.2016 was set aside in its entirety. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783491