Section 144C, as made applicable to Sections 144B(1)(xxi) to 144B(1)(xxix), mandatorily requires the Assessing Officer to issue and serve a draft assessment order to an eligible assessee to enable objections before DRP prior to passing a final assessment order. On writ, the Court held that where the Assessing Officer directly passed a final assessment order without serving a draft assessment order on an assessee who was an eligible assessee, the final assessment order stood vitiated and was liable to be set aside. The final assessment order could not be treated as a draft assessment order, nor could the defect be cured by remanding the matter to the Assessing Officer for passing a fresh draft assessment order.   (AY. 2023-24)