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2020 (12) TMI 169 - ITAT BANGALOREDirectly passing the final assessment order under section 143(3) without passing the draft assessment order - HELD THAT:- Assessing Officer while passing the order giving effect of ITAT order should follow the procedure as envisaged under Section 144C(1) of the Act and pass a draft assessment order and as against the draft assessment order the assessee has right to file objections to the DRP. But in the present case, the assessing Officer has passed the order dt. 8-8-2017 giving effect to ITAT order and raised the demand u/sec. 156 of the Act without passing Draft Assessment order, which cannot be sustained. Accordingly, we set aside the CIT(A) order and quashed the order passed by the Assessing Officer and allow the additional ground of appeal of the assessee.
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