In course of assessment, TPO made certain additions on account of transfer pricing.  Tribunal remanded matter back to file of TPO for fresh consideration.  Assessing Officer passed an order giving effect to Tribunal’s order by making a transfer pricing addition and determining a demand without passing a draft assessment order. On writ the Court held that the  Assessing Officer is bound to pass a draft assessment order in terms of section 144C but since Assessing Officer without passing draft assessment order gave effect to Tribunal’s order by making additions and issuing demand notice, impugned order passed by Assessing Officer was without jurisdiction and  set aside.  (AY. 2009-10)