Draft Assessment Order Required in Remand; Non-Compliance Renders Order Void Due to Jurisdictional Error.

Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is obliged to pass a draft assessment order u/s 144C - The High Court, referring to relevant precedents, holds that the A.O. is indeed obligated to pass a draft assessment order in all cases involving proposed variations in the returned income. It emphasizes that failure to comply with this procedure constitutes a jurisdictional error, rendering the impugned order void ab initio. Consequently, the High Court concludes that the impugned order lacks jurisdiction and must be quashed. .....

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