Assessment Order Invalidated Due to Procedural Lapse: Draft Order Not Properly Issued u/ss 143(3) & 144C.

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....Validity of assessment order u/s 143(3) r.w.s. 92C(4) and 144C - non passing draft assessment order - Assessing Officer had issued covering letter where it says that it is draft assessment order but in spirit, it had finalized the assessment, wherein the demand was crystallized and demand notice was issued to the assessee - Order is invalid in law - AT....