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2021 (5) TMI 856 - AT - Income TaxDismissal of appeal of the assessee because the appeals were filed against the Draft Assessment Orders and not against the final assessment order passed pursuant to the Draft Assessment Order - DR argued stating that the assessee is entitled to appeal against the final assessment order passed pursuant to the draft assessment order passed by the TPO and not against the Draft Assessment Order passed by the TPO as per the provisions of the Act - HELD THAT:- We do not find any error in the orders of the Ld. CIT(A) because as submitted by the Ld. DR the provisions of section 246A r.w.s. 144C makes it clear that the final assessment order passed by the Ld. AO pursuant to the Draft Assessment Order passed by the TPO U/s. 144C of the Act is only appealable before the Ld. CIT(A) which the Ld. AR could not controvert. Hence, we do not find any infirmity in the orders of the Ld. CIT(A) on the issue and therefore, we hereby sustain the order of the Ld. CIT(A) for both the A.Ys. 2007-08 and 2008-09.
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