While passing assessment order, pursuant to remand of matter by Tribunal regarding aspect of fresh arms length price of international transaction undertaken by assessee, procedure under section 144C regarding forwarding draft of proposed order of assessment was not followed by Assessing Officer. On writ allowing the petition the Court held that procedure under section 144C would have to be followed even where assessment proceedings were sought to be concluded only on certain aspect of matter afresh upon remand. Accordingly  the assessment order is   set aside. (AY. 2014-15)