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Draft assessment order u/s 144C is required even in case of remand proceedings; SC dismissed SLP

September 28, 2018[2018] 98 374 (SC)/[2018] 259 Taxman 91 (SC)

IT/ILT: Once there is a clear order of setting aside of an assessment order with requirement of Assessing Officer/TPO to undertake a fresh exercise of determining arm's length price, failure to pass a draft assessment order, would violate section 144C(1); SLP dismissed
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