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TMI Blog2020 (10) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee relate to the assessment years 2007-08, 2009-10 & 2010-11. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. A.Y. 2007-08: 2. Ground No. 2 challenges the validity of the final assessment order passed in remand proceedings without following statutorily mandated procedure requiring the pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees for technical services. As regards the other issue of Receipt of license fee for CAD/CAM software amounting to Rs. 32,40,082/-, the Tribunal, vide para No. 11 of its order, remitted the matter to the file of AO for deciding it afresh in the light of a Coordinate Bench decision in the case of Sandvik Australia, Pty Ltd. Vs. DDIT (IT). When the matter came up before the AO in the second round, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. 143(3) r.w.s. 254 of the Act on 26-12-2017 containing a direction to charge interest as per law and also initiating penalty proceedings. Thus, it is seen that in the consequential fresh proceedings following the Tribunal order restoring the issue to the AO for fresh determination, the AO came to pass the final assessment order directly without passing any draft order. Non-passing of the draft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mandatory provision contained in Section 144C(1) requiring the AO to first notify the draft assessment order. Countenancing the assessee's stand, the Hon'ble High Court held that failure by AO to adhere to mandatory requirement of section 144C(1) and first passing draft assessment order would result in invalidation of final assessment order and the consequent demand notices and penalty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2007-08. Following the view taken hereinabove, we declare the final assessment orders invalid for not having followed the statutorily mandated procedure of first passing the draft orders in the proceedings flowing from the Tribunal order restoring the matter to the file of AO for a fresh decision. 6. In the result, all the appeals are allowed. Order pronounced in the Open Court on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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