SC Refuses to Rule on Draft Assessment Order Dispute as Statutory Appeal Remedy Exists

ACIT Vs Google Ireland Limited (Supreme Court of India) The Revenue challenged an order of the Karnataka High Court that had quashed assessment orders dated 24.12.2018 passed under Sections 143(3), 147, 92CA and 144C of the Income Tax Act, 1961 for Assessment Years 2009-10 and 2010-11. Before the Karnataka High Court, the central issue was whether the impugned orders dated 24.12.2018 were merely Draft Assessment Orders as contemplated under Section 144C of the Income Tax Act or whether they were in fact Final Assessment Orders. The assessee contended that the orders could not be treated as Dra...