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2016 (1) TMI 1375 - AT - Income TaxNon-availability of the draft assessment order - non adherence to mandatory provisions of sec. 144C - Held that:- As it is noticed that the draft assessment order has not been produced before us to counter the specific allegations in respect of non-availability of the draft assessment order, we are of the view that the assessment order passed is liable to the annulled, respectfully following the decision of M/s. Zuari Cement Ltd. [2013 (9) TMI 1167 - SUPREME COURT], wherein it has been held that where the assessment order has been passed contrary to the mandatory provisions of sec. 144C of the Act and violation thereof, the assessment order is liable to the declared as one without jurisdiction, null and void and unenforceable. In the result, the additional ground filed by the assessee stands allowed.
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