https://www.taxtmi.com/caselaws?id=413627 The Tribunal upheld the decision of the ld. CIT(A) declaring the appeal against the draft order as 'not maintainable' and 'defective'. It clarified that appeals lie against final orders of assessment under sections 144C(3) or 144C(13), not draft orders. The Tribunal emphasized the importance of filing appeals against final assessment orders rather than draft orders, dismissing the appeal and affirming the ld. CIT(A)'s ruling. en-us Wed, 13 Oct 2021 00:00:00 +0530 Sat, 16 Oct 2021 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413627 The Tribunal upheld the decision of the ld. CIT(A) declaring the appeal against the draft order as 'not maintainable' and 'defective'. It clarified that appeals lie against final orders of assessment under sections 144C(3) or 144C(13), not draft orders. The Tribunal emphasized the importance of filing appeals against final assessment orders rather than draft orders, dismissing the appeal and affirming the ld. CIT(A)'s ruling. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413627