AO Must Issue Draft Assessment Order u/s 144C Even If Case Is Remanded by Tribunal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Failure to pass a draft assessment order under Section 144C - even in the case of a remand by the Tribunal, the AO has to pass a draft assessment order and not the final assessment order - AT....