An order under section 144C(1) is only a draft of the proposed of assessment and not an order of assessment, therefore no appeal lies against draft assessment order, though wrongly mentioned of section 144C(13) of the Act. Tribunal held that the learned CIT(A) took an unimpeachable view in treating the appeal against the draft order  as defective. Accordingly the appeal was dismissed.  (AY. 2016-17)