Final Assessment Order Passed Without Issuing Draft Assessment U/s 144C, Deprives Taxpayer's Statutory Right, And Hence Invalid: Delhi High Court

The Delhi High Court invalidated a final tax assessment order because it was passed without issuing a draft assessment, as required under Section 144C of the Income Tax Act. The court held that this procedural lapse deprived the taxpayer of a statutory right to object and respond, rendering the final assessment invalid. This ruling underscores the importance of adherence to procedural safeguards in tax assessments, ensuring that taxpayers have the opportunity to contest and address issues before a final decision is made. The decision reinforces the principle that due process must be followed in tax proceedings to uphold fairness and legality.