Allowing the appeal of the assessee the Tribunal held that ; defect in existing in original assessment order cannot be cured .Show cause notice cannot be equated with assessment order . Oder passed without passing draft assessment was seta side .( AY.2011-12)
Dy CIT v. Jaipur Rugs Co. P. Ltd (2018) 64 ITR 128 / 193 TTJ 49 (UR)( Jaipur) (Trib)
S. 144C : Reference to dispute resolution panel – Defect in existing in original assessment order cannot be cured – show cause notice cannot be equated with assessment order – Oder passed without passing draft assessment was seta side .