{"id":65447,"date":"2026-11-05T13:44:15","date_gmt":"2026-11-05T08:14:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/enfinity-solar-solutions-pvt-ltd-v-dy-cit-2025-176-taxmann-com-170-2026-487-itr-133-madhc-editorialorder-of-single-judge-in-enfinity-solar-solutions-pvt-ltd-v-dy-cit-2021-436-itr-18\/"},"modified":"2026-11-05T13:44:15","modified_gmt":"2026-11-05T08:14:15","slug":"enfinity-solar-solutions-pvt-ltd-v-dy-cit-2025-176-taxmann-com-170-2026-487-itr-133-madhc-editorialorder-of-single-judge-in-enfinity-solar-solutions-pvt-ltd-v-dy-cit-2021-436-itr-18","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/enfinity-solar-solutions-pvt-ltd-v-dy-cit-2025-176-taxmann-com-170-2026-487-itr-133-madhc-editorialorder-of-single-judge-in-enfinity-solar-solutions-pvt-ltd-v-dy-cit-2021-436-itr-18\/","title":{"rendered":"Enfinity Solar Solutions Pvt. Ltd v. Dy. CIT [2025] 176 taxmann.com 170 \/ (2026) 487 ITR 133 (Mad)(HC) Editorial:Order of single judge in Enfinity Solar Solutions Pvt. Ltd v. Dy. CIT (2021) 436 ITR 188 (Mad)(HC), reversed."},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>On appeal, the Tribunal remanded the matter to the TPO to apply the most appropriate method for determining ALP and permitted assessee to raise all contentions afresh. In remand proceedings, the Assessing Officer passed final assessment order without issuing fresh draft assessment order under section 144C. On writ, the single judge dismissed the petition. On appeal, the Court held that in view of remand, the earlier draft assessment order ceased to exist and the Assessing Officer was mandatorily required to initiate fresh proceedings under section 144C. Therefore, omission to issue fresh draft assessment order where variation prejudicial to assessee was proposed was an incurable illegality vitiating assessment. Accordingly, the assessment order passed without complying with section 144C was quashed. (AY. 2012-13)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Reference to dispute resolution panel-Remand by the Tribunal-Draft assessment order is mandatory-Order of single judge dismissing writ petition set aside [S.92C, 92CA, 254(1),  Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65447","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h1B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=65447"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65447\/revisions"}],"predecessor-version":[{"id":65448,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65447\/revisions\/65448"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}