https://www.taxtmi.com/caselaws?id=407977 The tribunal upheld the decision of the Ld. CIT(A) that appeals against draft assessment orders are not maintainable, emphasizing that appeals should be directed towards the final assessment order issued by the Assessing Officer following the draft assessment order. The judgment clarifies that appeals must adhere to statutory provisions, specifically section 246A r.w.s. 144C, by targeting the final assessment order for effective dispute resolution in tax matters. The appellant's arguments on the order's nature and other contentions were deemed irrelevant to the appeal's maintainability. The tribunal's ruling underscores the importance of procedural compliance and accurate identification of the order subject to appeal in tax disputes. en-us Tue, 27 Apr 2021 00:00:00 +0530 Fri, 28 May 2021 08:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407977 The tribunal upheld the decision of the Ld. CIT(A) that appeals against draft assessment orders are not maintainable, emphasizing that appeals should be directed towards the final assessment order issued by the Assessing Officer following the draft assessment order. The judgment clarifies that appeals must adhere to statutory provisions, specifically section 246A r.w.s. 144C, by targeting the final assessment order for effective dispute resolution in tax matters. The appellant's arguments on the order's nature and other contentions were deemed irrelevant to the appeal's maintainability. The tribunal's ruling underscores the importance of procedural compliance and accurate identification of the order subject to appeal in tax disputes. Case-Laws Income Tax Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407977