Where the matter was remanded to the AO for passing an order of assessment de novo, the entire procedure prescribed under section 144C had to be followed by the AO starting from passing a draft assessment order. Since the AO had straightaway passed the final assessment order, the proceedings were null and void. Not following the prescribed procedure is not a technical or a procedural defect, which can be cured. (AY. 2007-08)
PCIT v. Headstrong Services India Pvt. Ltd. (2021) 197 DTR 329 /318 CTR 369 (Delhi) (HC)
S. 144C : Reference to dispute resolution panel – Where the matter was remanded by the ITAT for de novo assessment, the entire procedure under 144C had to be followed .[ S.254 (1) ]