Assessment Order Set Aside Due to Non-Compliance with Sections 143(3) and 144C; Issued as Final Instead of Draft.

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....Validity of assessment u/s 143(3) r.w.s. 144C - the Assessing Officer said that he is passing draft assessment order and the assessee was also at liberty to file the objections before the DRP or accept the same, but in actual fact, the order passed by the Assessing Officer was complete assessment order which is not envisaged under section 143(3) r.w.s. 144C - assessment order set aside....