Draft Assessment Order Omission Violates Section 144C(1), Impugned Order Annulled, Not Curable u/s 292B.

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....Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside....