The Supreme Court has dismissed a Special Leave Petition against a ruling that, even where a case is remanded, the Assessing Officer must first issue a draft assessment order under section 144C(1) of the Income-tax Act, 1961 before passing the final assessment order. Taxmann reported the ruling on 12 November 2026 ([2026] 192 taxmann.com 108 (SC)).
Who it affects: assessees covered by the section 144C draft-assessment procedure whose cases are sent back to the Assessing Officer for fresh assessment.
What to do: if a remand has led straight to a final order without a draft order, have the order reviewed and consider the remedies available within the applicable time limits.
