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2019 (12) TMI 1195 - AT - Income TaxAssessment order passed under section 143(3) r/w section 254 - HELD THAT:- We hold that the present appeal filed by the assessee being not against an appealable order as provided under section 253 of the Act, is not maintainable. We must observe, the assessee may be having a strong case in its favour on the issue of not forwarding the draft assessment order before passing the final assessment order. However, that issue relating to the validity of the impugned assessment order has to be decided by the appropriate authority as provided under the statute. In view of the aforesaid, since the appeal of the assessee is not maintainable, we do not find any justifiable reason to entertain the grounds raised by the assessee including the additional grounds. Therefore, the present appeal filed by the assessee deserves to be dismissed in limine without going into the merits of the various issues raised by the assessee. Accordingly, we do so. However, as observed by the co–ordinate Bench in case of Tevapharm India (P) Ltd. V/s ACIT [2018 (4) TMI 34 - ITAT DELHI] it is open to the assessee to file an appeal before the first appellate authority and contest all the issues including the validity of the order passed by the Assessing Officer.
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