Allowing the petition the Court held that the order passed by the AO under remand proceedings also had to follow the procedure laid down in S. 144C, and the eligible assessee must be served with a draft assessment Order. Not doing so renders all the subsequent actions unlawful. Accordingly the order and demand notice is quashed and set aside. (AY. 2017-18)
Sinogas Management Pte. Ltd. v. Dy.CIT [2024] 461 ITR 330(Delhi)(HC)
S. 144C : Reference to dispute resolution panel-Order passed under remand proceedings also has to follow mandatory procedure-Final assessment order without following the procedure is bad in law and unlawful.[S. 144BA(12), 144C(14A),263 Art.226]