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2020 (10) TMI 1074 - AT - Income TaxPassing final assessment order without passing of draft assessment order - non-compliance with the mandatory provision contained in Section 144C(1) - assessee contented that AO in the second round of the extant proceedings flowing from the order of the Tribunal restoring the issue for a fresh determination, ought to have first passed the draft order before the final order, which he did not - HELD THAT:- As admittedly no draft order has been passed in the second round of proceedings in the instant case, wherein the AO directly proceeded to pass the final assessment order, we declare the assessment order as invalid. See - TURNER INTERNATIONAL INDIA PVT. [2017 (5) TMI 991 - DELHI HIGH COURT] - Decided in favour of assessee.
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