Draft Assessment Order Invalid u/ss 143(3) and 144C; Deemed Complete Assessment Order Not Permitted.

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....Validity of assessment u/s 143(3) r.w.s. 144C - draft assessment order passed by the Assessing Officer was complete assessment order which is not envisaged under section 143(3) r.w.s. 144C - the draft assessment order passed in the case is invalid in law - AT....