Tribunal held that sending a draft assessment order along with notice of was a legal nullity as no valid demand could be raised under draft assessment order, it could not vitiate assessment proceeding. (AY. 2012-13)
Himalaya Drug Company v. ACIT (2021) 188 ITD 547 (Bang.) (Trib.)
S. 144C : Reference to dispute resolution panel-Issue of notice of demand along with draft assessment order-Assessment order is not bad in law. [S. 92C]