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2021 (12) TMI 16 - AT - Income TaxValidity of order passed u/s 144C - non passing a draft assessment order - HELD THAT:- When case was remanded to the assessee to decide afresh on all the issues except one issue already decided in favour of the assessee, the AO was mandatorily required to pass a draft assessment order as per provisions contained u/s 144C(1) of the Act, but AO has straightaway passed final assessment order which is not sustainable in the eyes of law. Identical questions having already been decided by the Hon’ble Delhi High Court in assessee’s own case for AY 2008-09 [2017 (9) TMI 1838 - DELHI HIGH COURT ] as to not passing a draft assessment order in accordance with the provisions contained u/s 144C(1) is a non-curable defect, we find no illegality or perversity in the impugned findings returned by the ld. CIT(A), hence the appeal filed by the Revenue is hereby dismissed.
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