Allowing the petition the Court held that ; order in remand proceedings and  even in partial remand proceedings from the Tribunal, the Assessing Officer is obliged to pass a draft assessment order under section 144C(1) of the Act.Order passed without passing a draft assessment order being violative of provisions of section 144C(1) is set aside .’fresh adjudication’ itself would imply that it would be an order which would decide the lis between the parties, may not be entire lis, but the dispute which has been restored to the Assessing Officer. The impugned order is not an order merely giving an effect to the order of the Tribunal, but it is an assessment order which has invoked section 143(3) of the Act and also section 144C of the Act. This invocation of section 144C of the Act has taken place as the Assessing Officer is of the view that it applies, then the requirement of section 144C(1) of the Act has to be complied with before he can pass the impugned order invoking section 144C(13) of the Act. Moreover, so far as a foreign company is concerned, the Parliament has provided a special procedure for its assessment and appeal in cases where the Assessing Officer does not accept the returned income. In this case, in the working out of the order of the Tribunal results in the returned income being varied, then the procedure of passing a draft assessment order under section 144C(1) of the Act is mandatory and has to be complied with, which has not been done.  In the above view, the impugned order has been passed without complying with the mandatory requirements of section 144C of the Act which is applicable to a foreign company such as the assessee. Therefore, the impugned order is quashed and set aside. (AY. 2011-12)