Held, allowing the appeal, that the Assessing Officer having passed the final assessment order without passing draft assessment order the assessment order was invalid. Consequently, the assessment order is quashed.(AY. 2010-11)
Marriott International Inc. v. Dy. CIT (IT) (2024) 110 ITR 714 (Mum) (Trib)
S. 144C : Reference to dispute resolution panel-Eligible assessee-Draft assessment order-Assessing Officer passing final assessment without passing a draft assessment order-Final assessment order invalid.[S.144C(13)]