Tribunal held that though the draft assessment order was not signed , when the final assessment order was signed the order is not bad in law . (AY. 2014 -15 )
Reuters Transaction Services Ltd v. Dy . CIT ( 2020) 187 DTR 268/ 204 TTJ 624 ( Mum) ( Trib)
S. 144C : Reference to dispute resolution panel – Draft order was not signed and stamped by the Assessing Officer- Order is not invalid [ S. 143 ( 3) , 292B]