https://www.taxtmi.com/caselaws?id=465382 Where an eligible assessee is subjected to variations prejudicial to it, s.144C(1) mandates issuance of a draft assessment order and service of its copy to enable objections before the DRP; this confers a substantive statutory right. Non-issuance of the draft order deprives the assessee of that right and constitutes a jurisdictional error, not a mere procedural irregularity, and is incurable. Consequently, the final assessment order passed without following s.144C(1) was quashed and set aside, and the matter was remitted to the AO to proceed in accordance with law; the disposal upholding the setting aside was not interfered with. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 18 Dec 2025 22:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465382 Where an eligible assessee is subjected to variations prejudicial to it, s.144C(1) mandates issuance of a draft assessment order and service of its copy to enable objections before the DRP; this confers a substantive statutory right. Non-issuance of the draft order deprives the assessee of that right and constitutes a jurisdictional error, not a mere procedural irregularity, and is incurable. Consequently, the final assessment order passed without following s.144C(1) was quashed and set aside, and the matter was remitted to the AO to proceed in accordance with law; the disposal upholding the setting aside was not interfered with. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465382