AO to pass draft assessment order before passing a final one in pursuance of sec. 144C: Bombay HC

IT/ILT: Where in case of foreign assessee, Assessing Officer passed final assessment order under section 144C(13), read with section 143(3) without passing a draft assessment order under section 144C(1), said order being violative of provisions of section 144C(1), deserved to be set aside

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