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Assessment Order Invalid: Non-Compliance with Section 143(3) and Section 144C Procedures by Assessing Officer.

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Full Text of the Document

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....Violation of Section 144C - draft assessment order passed alongwith notice of demand and penalty notice - though he AO 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 AO was complete assessment order which is not envisaged u/s 143(3) r.w.s. 144C - order is invalid....