2016 (2) TMI 897

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....vesh Chawla i/b Atul K. Jasani,for the Appellant Mr. Charanjeet Chanderpal, for the Respondent. ORDER P. C.: At the request of the parties, the Petition is disposed of finally at the stage of admission. 2 This Petition under Article 226 of the Constitution of India challenges the following orders:- (a) The assessment order dated 23rd March, 2015 passed by the Aswale 1/5 Ass....

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....y a draft assessment order as mandated by Section 144C(1) of the Act. In the above view, the assessment order dated 23rd March, 2015 and the consequent order on rectification as well as on penalty, according to the Petitioner, is without jurisdiction and need to be quashed and set aside. 4 The Petitioner had consequent to the assessment order dated 23rd March, 2015 filed its objection in terms ....

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....C(15) of the Act which defines eligible assessee to whom Section 144C(1) of the Act applies to inter alia mean any foreign company. Therefore, a draft assessment order under Section 144C(1) of the Act is mandated before the Assessing Officer passes a final order under Section 143(3) of the Act in case of eligible assessee. An draft assessment order passed under Section 144C(1) of the Act bestows c....

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....he assessment order dated 23rd March, 2015 is set aside and quashed as being without jurisdiction. Consequent orders passed on rectification application as well as on penalty are also quashed and set aside being unsustainable. 7 The view we have taken in the present facts also finds support from the unreported decision of the Andhra Pradesh High Court in M/s. Zuari Cement Limited v/s ACIT(Writ ....