Gujarat HC Quashed Assessment for Failure to Issue Section 144C Draft Order

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 Income-tax Act, 196...