Validity of draft assessment order passed under Section 143(3)...

Validity of draft assessment order passed under Section 143(3) read with Section 144C - Since the jurisdictional aspect is not a pure question of law as arisen in this case and also taking note of the conduct of the assessee in the manner in which they have approached the problem, than what is being now focused before this Court, we are of the view that the appellant-assessee should definitely avail the remedy provided under the Act. - HC