Assessee's Appeal Deemed Defective u/s 144C(3); Only Finalized Orders Can Be Challenged Says CIT(A).

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....Appeal before the CIT(A) against the draft order - It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an effective and legally tenable appeal would call for decision. In our considered opinion, the ld. CIT(A) took an unimpeachable view in treating the appeal against the draft order as ‘defective’ and thus ‘not maintainable’.- AT....