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2020 (10) TMI 945 - HC - Income TaxRevision u/s 263 - AO failing to provide the draft assessment order in terms of Section 144C(1) of the said Act to the Assessee, had violated the principles of natural justice and, therefore, the assessment order dated 18/12/2009, was erroneous and deserved to be set aside. whether the assessment order dated 18/12/2009 in this case, is void ab initio or not? - HELD THAT:- Going by the decisions of Control Risk India (P.) Ltd. [2018 (7) TMI 892 - SC ORDER]; International Air Transport Association; Lionbridge Technologies (P.) Ltd. [2018 (12) TMI 764 - BOMBAY HIGH COURT] and Vijay Television (P.) Ltd. [2014 (6) TMI 540 - MADRAS HIGH COURT], we have to hold that the assessment order dated 18/12/2009, in the present case, was clearly without jurisdiction and, therefore, null and void or void ab initio. The fact that the Assessee, in this case, may have not instituted a Writ Petition to challenge the same, but has instituted only an appeal challenging the same, can make no difference to the legal position which is otherwise quite clear. This was not a case where the assessee was merely throwing some collateral challenge to the assessment order dated 18/12/2009. The assessee had frontally challenged this order by instituting an appeal against the same. Therefore, all these decisions could not have been ignored by the ITAT by merely observing that these were the decisions in Writ Petitions instituted by the Assessees. - Decided in favour of assessee.
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