TaxTMI 
TaxTMI 
2026 (8) TMI 1731
X X X X Extracts X X X X
X X X X Extracts X X X X
.... brief facts of the case of the assessee is that the assessee filed its original return of income for the captioned assessment year on 13-08-2018 declaring the total income at INR 77,45.410/- and tax payable of INR 24,20,227/-Subsequently, the revised return of income was filed on 29-03-2019 declaring the total income at INR 21.97,830/- and tax payable of INR 4,86,004/- thereby claiming a refund of INR 19,34,230/- In the revised return of income, the appellant claimed tax treaty relief of INR 55,47,582/- in respect of salary income from employment exercised in UK as per Article 16(1)of India UK treaty. The revised return was processed vide intimation under sec 143(1) of the Act dated 01-10-2019 determining the refund of INR 20,57,089/- whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al to the interest of such assessee. (2) On receipt of the draft order, the eligible assessee shall, within thirty days of the receipt by him of the draft order.- (a) file his acceptance of the variations to the Assessing Officer or (b) file his objections, if any, to such variation with,- (i) the Dispute Resolution Panel; and (ii) the Assessing Officer (3) The Assessing Officer shall complete the assessment on the basis of the draft order, if- (a) the assessee intimates to the Assessing Officer the acceptance of the variation, or (b) no objections are received within the period specified in sub-section (2) (15) For the purposes of this section, (a) "Dispute Re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....put the same to the assessee for its acceptance or for filing of objections before the Dispute Resolution Panel. The language of Section 144C makes this position more than abundantly clear." The appellant also referred to a Supreme Court ruling in the case of Nokia India (P) Ltd. 98 texmann.com 374 (SC) (2018), wherein the Apex court dismissed the revenue's SLP thereby upholding the order of Delhi High Court. The relevant extract is as below: 8. The principal ground of challenge should succeed as it is squarely covered in favour of the Assessee and against the Revenue by the decision dated 17th May 2017 passed by this Court in Turner International India (P.) Ltd. v. Dy. CIT [2017] 82 texmann.com 125 (Delhi). There, the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ACIT (WP(C) No. 5557/2012 dated 21-02-2013) (AP) the hon'ble High Court held that the failure to pass a draft assessment order under Section 144C(1) of the Act would result in rendering the final assessment order "without jurisdiction, null and void and unenforceable and hence the demand notice was also set aside. Aforesaid decision was affirmed by Supreme Court by dismissal of Revenue's SLP [CC No. 16694/2013) on 27-09-2013. In light of these legal precedents, I hold that the assessment order passed by the AO is void due to non-compliance with the mandatory provisions of Section 144C of the Act. Accordingly, Ground No. 2 of the appeal is allowed. As the assessment order has been held as void, the other grounds of appeal be....