TMI Blog2021 (5) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C and U/s. 250(6) of the Act for the A.Y. 2007-08. 2. The assessee has raised four identical grounds in its appeals for the A.Ys. 2007-08 and 2008-09 and they are extracted herein below for reference:- 1. On the facts and in the circumstances of the case, the Order of the Ld. CIT(A) dismissing the appeal in limini, is erroneous, illegal and unsustainable on facts and in law. 2. The CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appealable. The CIT(A) ought to have appreciated that quoting of wrong section or mentioning wrong preface as 'Draft assessment Order' does not disentitle the appellant to challenge the same as the same is accompanied with demand notice and as provisions of section 92CA were not invoked in the assessment proceedings. 3. At the outset, the Ld. AR submitted before us that the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. It was therefore pleaded that both the appeals of the assessee may be dismissed. The Ld. AR could not advance any arguments to controvert to the submissions of the Ld. DR. 4. Having heard the rival submissions, We do not find any error in the orders of the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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