The Pr. Commissioner Of Income Tax -4 vs Headstrong Services India Pvt. Ltd. on 24 December, 2020
(2014) 369 ITR 130 has held that failure to pass a draft assessment order
under Section 144C(1) of the Act would render the final assessment order
without jurisdiction, null and void and unenforceable. The said view was
reiterated by this Court in Turner International India Pvt. Ltd. vs. Deputy
Commissioner of Income Tax, Cirlce-25(2), New Delhi, WP(C) 4260-
4261/2015 as well Nokia India Pvt. Ltd. vs. Additional Commissioner of
Income Tax, WP(C)3629/2017.