Assessee challenged the  order on grounds that Assessing Officer failed to pass draft assessment order under section 144C.  Revenue contended that assessee had waived off option to file objections before DRP under section 144C and thus, final assessment order was passed. Tribunal held that  mandatory requirement of forwarding a draft of proposed order, of assessment could not be done away with, by any waiver given by assessee during assessment proceedings. Final assessment order without passing of draft assessment order would not be in accordance with provisions contained in section 144C  hence quashed. (AY. 2013-14)