https://www.taxtmi.com/caselaws?id=794386 Section 144C requires the Assessing Officer to issue one draft assessment order in the first instance, after which the eligible assessee may object before the DRP. The DRP's directions are binding, and the final assessment must conform to them. The text states that the Assessing Officer cannot issue a fresh or second draft assessment order in the same proceedings to introduce additional corporate tax variations, and cannot make final additions beyond the original draft or outside DRP directions. Additions made in that manner are described as contrary to the statutory scheme, invalid, and liable to be deleted. en-us Mon, 25 May 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794386 Section 144C requires the Assessing Officer to issue one draft assessment order in the first instance, after which the eligible assessee may object before the DRP. The DRP's directions are binding, and the final assessment must conform to them. The text states that the Assessing Officer cannot issue a fresh or second draft assessment order in the same proceedings to introduce additional corporate tax variations, and cannot make final additions beyond the original draft or outside DRP directions. Additions made in that manner are described as contrary to the statutory scheme, invalid, and liable to be deleted. Case-Laws Income Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794386