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2021 (6) TMI 830 - HC - Income TaxValidity of assessment u/s 144C - whether the 1 st respondent was justified in passing the impugned order dated 14.11.2017 without passing a Draft Assessment Order as was done in the 1 st round of the litigation? - HELD THAT:- When the law mandates a particular thing to be done in a particular manner, then it has to be done in the manner Once the case was remitted back to the respondents, it was incumbent on the part of the 1 st respondent to have passed a draft Assessment Order under section 143 (3) read with Section 92CA (4) and Section 144C (1) of theIncome Tax Act, 1961. It was not open for the 1 st respondent to bypass the statutory safeguards prescribed under the Act and thereby deny the right of the petitioner to approach the Dispute Resolution Panel. It is only thereafter, Final assessment order can be passed by the 1 st respondent to Assessing Officer. It would have been different if the appeal that was dismissed by the Income Tax Appellate Tribunal in first round of litigation We find sufficient force in the arguments advanced by the learned counsel for the petitioner. In my view, the impugned order has been passed without jurisdiction. It was passed by by passing statutory safeguards prescribed under the provisions of theIncome Tax Act, 1961. Therefore, the present Writ Petition deserves to be allowed. The impugned order is quashed and case is remitted back to the 1 st respondent to pass a Draft Assessment Order. Since the dispute pertains to the assessment years 2009- 10, the 1 st respondent shall endeavour to pass Draft Assessment Order within period of 3 month
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