Bombay HC says missing draft tax order is a jurisdictional error
In short
The Bombay High Court said an assessment order made without the required draft order under section 144C is a legal jurisdiction mistake.
What the reporting says
The Bombay High Court held that passing an assessment order without the mandatory draft order under section 144C is a jurisdictional error.
Why it matters
The Bombay High Court ruled that an assessment order passed without the mandatory draft order under section 144C is a jurisdictional error, not a mere procedural lapse.