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2024 (1) TMI 747 - AT - Income TaxValidity of assessment order passed U/s. 153C - as alleged final assessment order passed in the case of appellant foreign company without issuing a draft assessment order as mandated u/s 144C - HELD THAT:- As respectfully following the decision of this Bench in the assessee’s own case for the AY 2018-19 [2023 (12) TMI 775 - ITAT VISAKHAPATNAM] as well as strictly following the principle of consistency, considering the facts and circumstances of the case on hand, we have no hesitation to come to the conclusion that the assessment order passed by the Ld. AO in the instant case of the assessee is without jurisdiction and in violation of the mandatory provisions of section 144C(1) of the Act and therefore the assessment order passed U/s. 153C of the Act is null and void and unsustainable in law. Accordingly, the legal ground raised by the assessee deserves to be allowed thereby warranting quashing of the assessment order passed by the Ld.AO - Decided in favour of assessee.
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