TPO passed an order proposing certain adjustment to international transactions of assessee with its AE and Assessing Officer passed draft assessment order.  DRP deleted addition proposed on account of Transfer Pricing adjustment.  Thereafter, Assessing Officer passed final order making addition on account of PF & ESI, ROC Fess and profit on sale of fixed assets which items were not part of draft assessment order. Addition on account of PF & ESI, ROC Fess etc. were not part of draft assessment order is same   deleted. As per section 144(13), Assessing Officer is not empowered to make any other addition which was not proposed in draft assessment order.  (AY. 2016-17)