Allowing the petition the Court held that the final assessment order passed without first passing a draft assessment order, said assessment order was unjustified for failure to follow procedure prescribed under section 144C. Order was set aside (AY. 2010-11 to 2011-12 )
Volex Interconnect (India) (P) Ltd v. ACIT (2021) 281 Taxman 269 (Mad.) (HC)
S. 144C : Reference to dispute resolution panel – Final assessment order without first passing a draft assessment order- Order was set aside [ Art , 226 ]