Draft assessment order in certain cases to the I.A.C u/s 144-B of the Income-tax Act, 1961.

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..... 1976, provides for forwarding the draft assessment order in certain cases to the I.A.C. 2. Sub-section (4) of section 144-B reads as under:- "If any objections are received the ITO shall forward the draft order together with the objections to the I.A.C. and the I.A.C. shall after considering the draft order and the objections and after going through (wherever necessary) the records relating to .....

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..... s been raised whether the assessee is entitled to get a copy of the directions issued by the IAC to the ITO. It will be noticed that once the assessee has been given an opportunity of being heard by the I.A.C., there is no provision for reconsidering the directions issued. The entire procedure laid down under sub-section (4) of section 144-B of forwarding a draft order to the IAC and of a hearing .....

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