Tribunal held that when Assessing Officer had specifically stated that order was passed under section 144C and had given heading of order as Draft Assessment Order it would be legally incorrect to hold that order was actually a Final Assessment Order passed under section 143(3) merely on the basis of attachment of an invalid and non-est notice of demand in Form No. 7 and notice of penalty under section 274 of the Act, especially when no appeal is filed before the CIT(A). (AY. 2011-12)