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2019 (10) TMI 394 - AT - Income TaxLegality of the assessment order passed by the AO without providing the draft of the proposed order of an assessment in terms of section 144C - HELD THAT:- In the instant case, since the AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order which is mandatory and is prescribed by the statute, the final assessment order passed by the Assessing Officer u/s 143(3) r/w 144C is without jurisdiction. Further, the issuance of a show-cause notice cannot be equated and treated as a draft assessment order as the same would make the provisions of section 144C redundant. Accordingly, we quash and set aside the impugned assessment order. The ground no. 1 of assessee’s appeal is thus allowed.
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