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    <title>1985 (6) TMI 77 - ITAT JAIPUR</title>
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    <description>The right to object to a draft assessment order under section 144B and the right to appeal against the final assessment under section 246 are separate and independent remedies. Failure to file objections within the prescribed time does not amount to acceptance of the draft assessment order and does not extinguish the statutory right to challenge the assessment in appeal. An assessee may still dispute the assessed income before the appellate authority even without having filed draft-order objections.</description>
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      <title>1985 (6) TMI 77 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67607</link>
      <description>The right to object to a draft assessment order under section 144B and the right to appeal against the final assessment under section 246 are separate and independent remedies. Failure to file objections within the prescribed time does not amount to acceptance of the draft assessment order and does not extinguish the statutory right to challenge the assessment in appeal. An assessee may still dispute the assessed income before the appellate authority even without having filed draft-order objections.</description>
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