Unsigned Draft Order u/s 144C(1) Does Not Invalidate Final Assessment; Stamped and Signed Order Upheld.

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....Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - non–signing of the draft assessment order forwarded to the assessee would not be that fatal to invalidate the final assessment order - However, it is found that the same was stamped and signed.....