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Gujarat HC Quashed Assessment for Failure to Issue Section 144C Draft Order
Case Law Details
- Case Name
- Sun Pharmaceutical Industries Limited Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Gujarat High Court
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Sun Pharmaceutical Industries Limited Vs DCIT (Gujarat High Court)
Reassessment Invalid as Draft Assessment Order Was Not Issued; Assessment Annulled as Section 263 Remand Cannot Bypass Draft Order Mandate; Fresh Assessment Set Aside for Ignoring Mandatory Section 144C Procedure; High Court Quashes Reassessment Due to Breach of Draft Order Requirement
The Gujarat High Court decided two connected writ petitions filed by a pharmaceutical company challenging the assessment orders dated 26.03.2025 and 27.03.2025 passed under Section 143(3) read with Sections 263 and 144B of the In...





