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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)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2017-18
Advertisement 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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,864

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