Court held that pursuant to an order of remand, the respondent had passed the order dated March 6, 2017 for the assessment years 2010-11 and 2011-12 without passing draft assessment orders. The orders were not valid. (AY. 2010-11 and 2011-12)
Volex Interconnect (India) Pvt. Ltd. v. ACIT (2022) 442 ITR 425 (Mad.)(HC)
S. 144C : Reference to dispute resolution panel-Assessment Proceedings on remand-Procedure must be followed-Order is held to be not valid. [S. 92CA(4)]