M/S. HL MANDO ANAND INDIA PVT. LTD.,KANCHEEPURAM vs. DCIT, CORP. CIRCLE-1(4), CHENNAI

ITA 2088/CHNY/2025Status: DisposedITAT Chennai11 March 2026AY 2017-18Bench: MS. PADMAVATHY.S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the jurisdictional High Court has set aside and remitted back matters to the AO to pass a draft assessment order. Following this precedent, the Tribunal remitted the case back to the AO to pass a draft assessment order, providing the assessee an opportunity to contend the issue.

What were the facts?

The assessee company engaged in manufacturing automotive components filed its return of income. The Assessing Officer (AO) completed the assessment with certain additions. The assessee contended that the AO did not issue a draft assessment order prior to the final assessment order, violating procedural norms.

What were the issues?

Whether the assessment order passed without issuing a draft assessment order and a proper show cause notice is invalid? Whether the procedure laid down under Section 144B of the Act was followed correctly?

Which sections of the Income-tax Act were involved?

Section 144B,Section 35(2AB),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

Hearing: 03.03.2026Pronounced: 11.03.2026

PER PADMAVATHY.S, A.M This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 17.03.2025 for Assessment Year (AY) 2017-18. 2. The assessee is a company and engaged in the business of manufact

The order continues below.

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