https://www.taxtmi.com/caselaws?id=789061 An eligible assessee must first receive a draft assessment order where the proposed variation is prejudicial, so that objections can be raised before the Dispute Resolution Panel. Directly issuing a final assessment order without following that statutory sequence breaches the mandatory faceless assessment framework and the dispute resolution mechanism. The defect is jurisdictional, not a curable irregularity, and the final order cannot be sustained or treated as a draft order for remand. The Bombay HC therefore quashed the impugned assessment for non-compliance with the mandatory draft-assessment procedure. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789061 An eligible assessee must first receive a draft assessment order where the proposed variation is prejudicial, so that objections can be raised before the Dispute Resolution Panel. Directly issuing a final assessment order without following that statutory sequence breaches the mandatory faceless assessment framework and the dispute resolution mechanism. The defect is jurisdictional, not a curable irregularity, and the final order cannot be sustained or treated as a draft order for remand. The Bombay HC therefore quashed the impugned assessment for non-compliance with the mandatory draft-assessment procedure. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789061