Issue of draft assessment order is sine-qua-non before passing final assessment order by AO

TRANSFER PRICING : Where pursuant to order of TPO proposing transfer pricing adjustment, Assessing Officer passed assessment order under section 143, read with section 92CA, issuance of a draft order of assessment would be a sine-qua-non before Assessing Officer could pass regular/final order of assessment under section 143(3), read with section 144C

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