https://www.taxtmi.com/caselaws?id=465382 Failure to first issue a draft assessment order under Section 144C(1) before finalising assessment was treated as a mandatory breach that deprives the eligible assessee of the statutory right to object before the Dispute Resolution Panel. The defect was characterised as jurisdictional, not a mere procedural lapse, and therefore incapable of cure by remitting the matter to the Assessing Officer to treat the final order as a draft assessment order. The direction remitting the matter was quashed, while the setting aside of the assessment order itself was left undisturbed. 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 Failure to first issue a draft assessment order under Section 144C(1) before finalising assessment was treated as a mandatory breach that deprives the eligible assessee of the statutory right to object before the Dispute Resolution Panel. The defect was characterised as jurisdictional, not a mere procedural lapse, and therefore incapable of cure by remitting the matter to the Assessing Officer to treat the final order as a draft assessment order. The direction remitting the matter was quashed, while the setting aside of the assessment order itself was left undisturbed. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465382