https://www.taxtmi.com/caselaws?id=789848 Where issues are remanded to the Assessing Officer or Transfer Pricing Officer in proceedings under section 144C, the draft assessment order mechanism remains mandatory before final assessment. The assessee must be given the statutory opportunity to contest the draft order through the Dispute Resolution Panel before a final order is passed. An assessment made directly after remand, without first issuing a draft assessment order, is procedurally vulnerable and unsustainable. The distinction between remand only to the Dispute Resolution Panel and remand involving the Assessing Officer or Transfer Pricing Officer did not assist the Revenue on the facts noted. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789848 Where issues are remanded to the Assessing Officer or Transfer Pricing Officer in proceedings under section 144C, the draft assessment order mechanism remains mandatory before final assessment. The assessee must be given the statutory opportunity to contest the draft order through the Dispute Resolution Panel before a final order is passed. An assessment made directly after remand, without first issuing a draft assessment order, is procedurally vulnerable and unsustainable. The distinction between remand only to the Dispute Resolution Panel and remand involving the Assessing Officer or Transfer Pricing Officer did not assist the Revenue on the facts noted. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789848