Allowing the petition the Court held that where a draft assessment order is passed against the assessee under section 144C and the assessee has not filed objections to it and pending a final assessment order, the assessee can file an application under the Direct Tax Vivad Se Vishwas Act, 2020. (AY. 2012-13)
Dongfang Electric Corporation Ltd. v. Designated Authority (2021) 438 ITR 660 / 205 DTR 281 / 322 CTR 353 (Telangana)(HC)
S. 2(1)(a) : Appellant-Draft assessment order-Final assessment order was not passed-Eligible under the scheme [IT Act, S. 144C, Art. 226]