Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations.

Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations. https://www.taxtmi.com/highlights?id=104561 Section 144C requires a draft assessment order before a final reassessment order imposes a prejudicial variation on a non-resident eligible assessee. Following the amendment to the definition of eligible assessee, non-residents other than companies are expressly covered. The draft procedure allows the assessee to accept the variation or seek directions from the Dispute Resolution Panel. Direct issuance of a final reassessment order without a draft order deprives the assessee of that statutory remedy. Such non-compliance is a jurisdictional defect rather than a curable procedural irregularity, rendering the final reassessment order invalid. en-us Tue, 06 Oct 2026 08:13:52 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations. https://www.taxtmi.com/highlights?id=104561 Section 144C requires a draft assessment order before a final reassessment order imposes a prejudicial variation on a non-resident eligible assessee. Following the amendment to the definition of eligible assessee, non-residents other than companies are expressly covered. The draft procedure allows the assessee to accept the variation or seek directions from the Dispute Resolution Panel. Direct issuance of a final reassessment order without a draft order deprives the assessee of that statutory remedy. Such non-compliance is a jurisdictional defect rather than a curable procedural irregularity, rendering the final reassessment order invalid. Highlights Income Tax Tue, 06 Oct 2026 08:13:52 +0530 https://www.taxtmi.com/highlights?id=104561