AO could pass final assessment order only on basis of draft assessment order mandated by sec. 144C

IT/ILT: Only in a case where final assessment order is passed in conformity with directions of DRP, Assessing Officer can vary draft assessment order in respect of any addition/disallowance as per directions of DRP; however, where Assessing Officer passes final assessment order under sub-section (3) of section 144C, he has no such power to deviate from draft assessment order and can pass final assessment order only on basis of draft assessment order

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