https://www.taxtmi.com/caselaws?id=60795 The Appellate Tribunal ITAT Chandigarh dismissed the appeal of the assessee after determining that the order forwarded by the Income Tax Officer was a draft assessment order under section 144B of the Income-tax Act, 1961. The Tribunal emphasized the importance of distinguishing between final and draft assessment orders, based on a thorough analysis of legal arguments and precedents. The Commissioner (Appeals) was found not to have erred in summarily dismissing the appeal, as the order in question was deemed a draft order, leading to the rejection of the assessee's appeal. en-us Wed, 28 Jul 1982 00:00:00 +0530 Sat, 08 Jan 2011 11:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60795 The Appellate Tribunal ITAT Chandigarh dismissed the appeal of the assessee after determining that the order forwarded by the Income Tax Officer was a draft assessment order under section 144B of the Income-tax Act, 1961. The Tribunal emphasized the importance of distinguishing between final and draft assessment orders, based on a thorough analysis of legal arguments and precedents. The Commissioner (Appeals) was found not to have erred in summarily dismissing the appeal, as the order in question was deemed a draft order, leading to the rejection of the assessee's appeal. Case-Laws Income Tax Wed, 28 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60795