Tribunal held that Assessing Officer did not intend to make any variation in income of assessee, assessment order should have been framed as per provisions of section 153 read with section 143(3). Draft assessment order under section 144C(1) was not warranted. (AY. 2014-15)
Silver Bella Holdings Ltd. v. ACIT(IT) (2021) 189 ITD 678 (Delhi) (Trib.)
S. 144C : Reference to dispute resolution panel-No variation in income-Draft assessment order was not warranted. [S. 92C, 143 (3)]