Assessee Not "Eligible" u/s 144C(15)(b); AO Not Required to Issue Draft Assessment Order.

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....Assessment u/s 144C - eligible assessee - neither of the conditions prescribed by section 144C (15) (b) stands fulfilled and as such, the Assessee is not an ‘eligible assessee’ within the meaning of section 144C (15). Hence, as correctly contended, there was no question of the AO passing a draft proposed assessment order under section 144C(1). - AT....