TMI Blog2022 (4) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order u/s 144C(1) - HELD THAT:- Since Respondent No.1 was to give effect to the order passed by the TPO, as noted earlier, a draft of the proposed order ought to have been served upon petitioner before the final impugned order was passed. In this case there is no dispute that the provisions of Section 144C of the Act read with Section 92CA of the Act was applicable and Section 144C (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aranjeet Chanderpal a/w Ms. Priti Chhabriya. ORDER P.C. : 1. Petitioner has filed this petition impugning an order dated 7th February, 2020 for the assessment year 2006-07 passed by Respondent No.1 2. When the petition was listed on 20th February, 2022, it was stood over today. We found that respondent s counsel Mr. Charanjeet Chanderpal has even filed vakalatnama on 23rd March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order) to the eligible assessee if he proposes to make, on or after the 1st day of October, 2009, any variation in the income or loss returned which is prejudicial to the interest of such assessee . 4. Clause (b)(i) of Sub Section 15 of Section 144C of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, as noted earlier, a draft of the proposed order ought to have been served upon petitioner before the final impugned order was passed. In the petition, there is averment in ground C that in this case there is no dispute that the provisions of Section 144C of the Act read with Section 92CA of the Act was applicable and Section 144C (1) of the Act mandates that the draft assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, Mr. Charanjeet Chanderpal states if the draft assessment order has not been issued before the final assessment order is passed, the law is very clear, the order has to be set aside. 7. Having perused the petition and also the impugned order, it does appear that no draft assessment order has been issued. In the circumstances, the impugned order dated 7th February, 2020 is quashed and set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
