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2017 (10) TMI 684 - AT - Income TaxFailure by the AO to adhere to the mandatory requirement of Section 144C (1) - non passing the draft assessment order - Held that:- Passing assessment order straightway without passing the draft assessment order would take away the enforceable right of the assessee company to approach the ld. DRP by way of filing objection to the draft assessment orders. Since the factum of not passing a draft assessment order by the AO as required u/s 144C is a curable defect, the case is again remitted back to the file of AO to decide afresh in the light of the order passed by the Tribunal dated 15.03.2012 in accordance with provisions contained u/s 144C of the Act, and also after providing an opportunity of being heard to the assessee. See JCB India Ltd. vs. DCIT [2017 (9) TMI 673 - DELHI HIGH COURT]. In view of what has been discussed above, present appeal filed by the assessee is allowed for statistical purposes.
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