Allowing the petition the Court held that when the law mandated a particular thing to be done in a particular manner, it had to be done in that manner. The final assessment order under section 144C read with section 143(3) had been passed without jurisdiction. Once the case was remitted back to the Assistant Commissioner/Transfer Pricing Officer, it was incumbent on their part to have passed a draft assessment order under section 143(3) read with section 92CA(4) and section 144C(1). They could not bypass the statutory safeguards prescribed under the Act and deny the assessee the right to file an application before the Dispute Resolution Panel. The final order was quashed and the case was remitted back to the Assistant Commissioner to pass a draft assessment order. (AY. 2009-10 to 2011-12) (SJ)