https://www.taxtmi.com/highlights?id=103178 Draft assessment procedure under section 144C applies mandatorily where an assessee's non-resident status is accepted and the assessment falls within that provision. A final assessment made directly under section 143(3), without first forwarding a draft assessment order, is void. The appellate finding invalidating the assessment was sustained, and the Revenue's appeal was dismissed. en-us Fri, 28 Aug 2026 20:50:05 +0530 Fri, 28 Aug 2026 20:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103178 Draft assessment procedure under section 144C applies mandatorily where an assessee's non-resident status is accepted and the assessment falls within that provision. A final assessment made directly under section 143(3), without first forwarding a draft assessment order, is void. The appellate finding invalidating the assessment was sustained, and the Revenue's appeal was dismissed. Highlights Income Tax Fri, 28 Aug 2026 20:50:05 +0530 https://www.taxtmi.com/highlights?id=103178