https://www.taxtmi.com/highlights?id=72543 Validity of assessment u/s 144C - Draft assessment or not - if the draft assessment order is accompanied by a notice of demand and penalty that itself would force one to reach to the conclusion that though it is termed as draft assessment order, in fact, it is the final assessment order and the notice of demand and penalty was accompanying the same. - The order of ITAT, allowing the appeal of the respondent/assessee was proper, legal and justified - HC en-us Fri, 13 Oct 2023 14:01:04 +0530 Fri, 13 Oct 2023 14:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72543 Validity of assessment u/s 144C - Draft assessment or not - if the draft assessment order is accompanied by a notice of demand and penalty that itself would force one to reach to the conclusion that though it is termed as draft assessment order, in fact, it is the final assessment order and the notice of demand and penalty was accompanying the same. - The order of ITAT, allowing the appeal of the respondent/assessee was proper, legal and justified - HC Highlights Income Tax Fri, 13 Oct 2023 14:01:04 +0530 https://www.taxtmi.com/highlights?id=72543