Draft Assessment Order Invalid Due to Procedural Error: Violates Section 144C by Including Demand and Penalty Notices.

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....Violation of Section 144C - along with this draft assessment order, the AO has issued notice of demand u/s 156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore, procedure laid down in Section 144C has been violated - the draft assessment order to be bad in law and void-ab-initio....