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2022 (12) TMI 501 - AT - Income TaxAssessment u/s 153A - Non following provisions of section 144C - as argued AO has made variation to the income declared by the assessee, which is prejudicial to the interest of the assessee hus he should have proposed a draft assessment order in terms with section 144C(1) which was not done - HELD THAT:- As respectfully following the decision in case of Zuari Cement Ltd. [2013 (9) TMI 1167 - SC ORDER] we hold that the AO has committed a gross jurisdictional error in not following the mandatory provisions of section 144C - Therefore, the impugned assessment order passed u/s 153A being wholly without jurisdiction, is void ab initio. Accordingly, the assessment order dated 30.03.2014 passed u/s 153A is hereby quashed. Resultantly, the impugned order of learned Commissioner (Appeals) is set aside. Appeal of assessee allowed.
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