2026 (4) TMI 1557

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....CE VINOD KUMAR For the Petitioner Through: Ms. Poonam Ahuja & Ms. Mahima Garg, Advocates. For the Respondents Through: Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin & Mr. Gibran Naushad, JSCs. ORDER 1. By way of present writ petition, the petitioner has challenged the order dated 05.03.2026 passed by respondent no.1 under Section 143D read with Section 144B of the Income Tax Act, 196....

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....assessment order however, before providing the copy thereof to the assessee. 5. She submitted that since the assessee has been deprived of opportunity of filing objection before the Dispute Resolution Panel (DRP), the assessment order served upon the assessee be treated to be a draft assessment order and an opportunity be provided to the petitioner to file objections in furtherance thereof in a....

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.... draft assessment was not at all passed, whereas in the instant case draft assessment order has been passed and therefore, the proceedings cannot be quashed outrightly. 10. The factual matrix of the case reveals that a draft assessment order was passed, however, without supplying copy thereof to the assessee, final assessment order come to be passed. According to us, what is illegal is the acti....