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ITAT set-aside order passed u/s 144C without intimating variations in income through draft assessment order

September 12, 2019[2019] 108 297 (Pune - Trib.)

INCOME TAX: An order under section 144C(3) can be passed after draft assessment order is passed under section 144C(1) and assessee accepts variations in such order; assessment order passed directly under section 144C(3) without intimating variations to assessee through draft order would be vitiated by law
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