The AO passed final assessment order dated 28-3-2013  without passing any draft assessment order.  Commissioner (Appeals) had quashed final assessment order that had been passed without following mandatory provisions of section 144C(1), namely, without passing draft assessment year. On appeal the Tribunal held that  after 1-10-2009, Assessing Officer is statutorily required to pass draft assessment order under section 144C(1), if he makes any addition before passing final assessment order under section 144C(3). Order of CIT(A) is affirmed.   (AY. 2009-10)