https://www.taxtmi.com/caselaws?id=789847 Where an eligible assessee is required to receive a draft assessment order before finalisation, direct issuance of final assessment orders without following that statutory procedure renders the assessments invalid. The Tribunal applied the binding Delhi High Court ruling in the assessee's own case and held that, despite the DRP's earlier directions requiring fresh consideration of the non-BAPA issues, the Assessing Officer could not bypass the draft-order stage. The final assessment orders for both assessment years were therefore quashed as void ab initio, and the remaining grounds were left open as academic. 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=789847 Where an eligible assessee is required to receive a draft assessment order before finalisation, direct issuance of final assessment orders without following that statutory procedure renders the assessments invalid. The Tribunal applied the binding Delhi High Court ruling in the assessee's own case and held that, despite the DRP's earlier directions requiring fresh consideration of the non-BAPA issues, the Assessing Officer could not bypass the draft-order stage. The final assessment orders for both assessment years were therefore quashed as void ab initio, and the remaining grounds were left open as academic. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789847