Google Ireland Assessment Quashed as final assessment order instead of mandated draft orders passed

The Karnataka High Court quashed the assessment orders passed against Google Ireland Limited for AYs 2009-10 and 2010-11, holding that the Revenue had issued final assessment orders instead of the mandatory draft assessment orders prescribed under Section 144C of the Income-tax Act. 

The Court rejected the Revenue's attempt to subsequently characterize the impugned orders as draft orders and held that the defect was incurable in law. 

Although the Revenue approached the Supreme Court, the Special Leave Petition was dismissed on the ground that an intra-court appeal was available before the Karnataka High Court, leaving the merits of the controversy open.