https://www.taxtmi.com/highlights?id=51836 TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment order simply by way of issuing corrigendum and since no final assessment order has been passed as on 31.03.2014 and only draft assessment order has been passed, therefore, the said draft order has no consequence and is null and void. en-us Mon, 17 Feb 2020 09:07:22 +0530 Mon, 17 Feb 2020 09:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51836 TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment order simply by way of issuing corrigendum and since no final assessment order has been passed as on 31.03.2014 and only draft assessment order has been passed, therefore, the said draft order has no consequence and is null and void. Highlights Income Tax Mon, 17 Feb 2020 09:07:22 +0530 https://www.taxtmi.com/highlights?id=51836