Assessing Officer has to adhere to mandatory requirement of section 144C(1) and first pass a draft assessment order before passing final assessment order even in remand proceedings.Tribunal held that , the AO has to adhere to mandatory requirement of S. 144C(1) and first pass a draft assessment order before passing final assessment order even in remand proceedings .Even if final assessment order is passed in contravention of any statutory provision appeal has to be filed before CIT(A) or appropriate Constitutional remedy. Appeal before Tribunal is not maintainable . ( AY. 2012-13)
STevapharm India (P.) Ltd. v. ACIT (2018) 169 ITD 619 (Delhi) (Trib.)
S. 144C : Reference to dispute resolution panel -AO has to adhere to mandatory requirement of the section- Even in remand proceedings the Assessing Officer has to first a draft assessment order before passing a final assessment order- Appeal before the Tribunal is held to be not maintainable . [ S.92C , 246A, 253 ]