Draft assessment procedure for non-residents is mandatory; bypassing it renders a final assessment void on the stated facts.

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....Draft assessment procedure under section 144C applies mandatorily where an assessee's non-resident status is accepted and the assessment falls within that provision. A final assessment made directly under section 143(3), without first forwarding a draft assessment order, is void. The appellate finding invalidating the assessment was sustained, and the Revenue's appeal was dismissed.....