Non following Procedure laid down u/s 144C - Action of the...

Non following Procedure laid down u/s 144C - Action of the AO/NeAC not proposing all the variation in the Draft Assessment Order - The Tribunal agrees with the appellant's argument that the AO/NeAC's actions were procedurally flawed, as they proposed additions in the final order without including them in the Draft Assessment Order, thus denying the appellant the opportunity to file objections before the Dispute Resolution Panel. - The ITAT allows the appeal of the assessee, highlighting the procedural irregularities and jurisdictional flaws in the assessment process.

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