Perfetti Van Melle (India) Pvt. Ltd vs ACIT

Whether the draft assessment order dated 27.12.2018, which included issuance of demand notice and penalty initiation, constituted a final assessment order thereby bypassing mandatory provisions of section 144C of the Income Tax Act 1961 --- Held Yes; Whether the assessee's subsequent participation in proceedings before DRP estopped it from challenging the validity of the draft assessment order --- Held No; Whether the assessment order was void ab initio due to non-compliance with section 144C --- Held Yes