Assessee is engaged in business of providing risk consultancy services. TPO proposed certain addition to assessee’s ALP, thereafter, instead of passing a draft assessment order, Assessing Officer passed a final assessment order. On writ the Court held that consequent upon an order of TPO under section 92CA(3), it is incumbent upon AO to pass a draft assessment order under S. 144C. AO  over looked aforesaid legal position and proceeded to pass a final assessment order, thereby depriving assessee of an opportunity of questioning draft assessment order under S. 144C before DRP. Accordingly the order was quashed.  (AY. 2011-12)