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2019 (8) TMI 1268 - AT - Income TaxViolation of Section 144C - validity of draft assessment order issued along with notice of demand and penalty notice - HELD THAT:- The Ld. AR demonstrated that the assessment order dated 15.01.2013 was draft assessment order which is evident from the very heading of the order. Along with this draft assessment order, the AO has issued notice of demand u/s.156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore, procedure laid down in Section 144C has been violated. The provisions of Section 144C spells out that on receipt of the draft order, the eligible assessee shall within thirty days of the receipt by him of the draft assessment order file his acceptance of the variations to the AO or file his objections, if any, to such variation with the DRP. Thereafter, the AO shall complete the assessment order on the basis of draft order. The issue is clearly identifiable and covered in favour of the assessee by the decisions rendered by the Co-ordinate Bench of the Tribunal, Pune in the case of Skoda Auto India Pvt. Ltd. Vs. ACIT [2019 (8) TMI 1157 - ITAT PUNE] and also in the case of DCIT, Circle-10, Pune Vs. Rehau Polymers (P) Ltd. ( [2017 (8) TMI 1294 - ITAT PUNE] ). Respectfully following the above referred decisions, we hold the draft assessment order to be bad in law and void-ab-initio and thereby allow the additional ground raised in appeal by the assessee
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