Passing of final assessment order u/s 144C(13) without draft assessment order is unlawful

Eclinical Works India Pvt. Ltd. Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that assessing officer passed final assessment order u/s 144C(13) r.w.s 143(3) without passing a draft assessment order u/s 144C(1), said order being violative of provisions of Sec. 144C(1) deserved to be set aside.

Facts- The assessee company is engaged in the business of Information Technology Services. During the financial year, the assessee had entered into international transactions with its associ

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