https://www.taxtmi.com/caselaws?id=67995 An unsigned draft assessment proposal forwarded by the ITO to the IAC under Section 144B did not amount to an appealable order. A forwarding letter signed by the ITO could not convert the draft into a formal order, because the statutory procedure had not yet culminated in a completed assessment order. On that basis, the appeal before the CIT(A) against the draft proposal was not maintainable, and the CIT(A) was not justified in entertaining it. en-us Thu, 14 Jul 1988 00:00:00 +0530 Wed, 16 Mar 2011 12:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67995 An unsigned draft assessment proposal forwarded by the ITO to the IAC under Section 144B did not amount to an appealable order. A forwarding letter signed by the ITO could not convert the draft into a formal order, because the statutory procedure had not yet culminated in a completed assessment order. On that basis, the appeal before the CIT(A) against the draft proposal was not maintainable, and the CIT(A) was not justified in entertaining it. Case-Laws Income Tax Thu, 14 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67995