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2023 (10) TMI 1310 - AT - Income TaxAssessment u/s 144C - demand payable was determined on the basis of draft assessment order for which the impugned demand notice as referred above was issued to the assessee - whether curable defect u/s 292B? - HELD THAT:- As perused the decision of Cisco Systems Services B.V. (2023 (3) TMI 416 - KARNATAKA HIGH COURT) wherein held that at stage of passing draft assessment order, the ACIT also issued a demand notice, procedure followed by ACIT was contrary to law and said mistake could not be cured u/s 292B We find that assessing officer has failed to follow the mandatory procedure laid down u/s 144C of the Act at the stage of passing draft assessment order, therefore, we are of the considered view that final assessment order passed is null and void as the mistake committed in passing the draft assessment order is not curable us/ 292B of the Act - Decided in favour of assesse.
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