Section 144C of the Income-tax Act, 1961 is not a substantive provision. It is a machinery provision which has been incorporated for the benefit of the assessees including eligible assessees. A non-resident has been included in the definition of “eligible assessee” under section 144C(15)(b)(ii) with effect from April 1, 2020 and, therefore, assessment proceedings in respect of a non-resident undertaken after that date are to be governed under the provisions of section 144C. Held, that the assessment proceedings had been finalised under section 144C which is a machinery provision and in fact beneficial to the assessee. The final order of assessment had been passed strictly in accordance with the provisions of section 144C and the general provisions of section 153 or 153B would not be applicable. Further, the assessee had never raised objection in respect of the assessee not being covered within the provisions of section 144C before the assessing authority, which was evident from the assessment order itself. The order of assessment was valid.(AY.2018-19)(SJ)