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2017 (10) TMI 1218 - AT - Income TaxAppeal against draft order maintainability - Held that:- We notice that AO passed draft assessment order pertaining to the assessment year under consideration on 19.12.2011. Thereafter the AO passed final order on 24.2.2012. The assessee challenged draft order passed by the AO and the Ld. CIT(A) passed detailed order dated 27.11.2012. Thereafter the Ld. CIT(A) again passed order dated 26.2.2013 holding that appeal against draft order is not maintainable. Since the Ld. CIT(A) has nullified his own order, which is under challenge, these cross appeals have become infructuous. Hence, we allow the application dated 11/08/2017 and dismiss both the appeals being infructuous.
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