Held, that owing to assigning finality to the assessment at the stage of the draft order itself, the resultant final assessment order was vitiated in the eyes of the law and could not stand. The issue of jurisdiction was decided in the assessee’s favour. (AY.2011-12)
YCH Logistics (India) Pvt. Ltd. v. Dy. CIT (2022)98 ITR 467 (Chennai) (Trib)
S. 144C : Reference to dispute resolution panel-Draft assessment order-Assignment of finality to draft order-Order vitiated. [S. 143(3)]