Sec. 144C – DRP – Where AO passed a draft assessment order along with notice of demand u/s 156, same was contrary to procedure laid down u/s 144C and thus, final assessment order passed pursuant to said draft assessment order was null and void.
Brightstar Infrastructure (P.) Ltd. v. ACIT/DCIT/JCIT/ITO, National Faceless Assessment Centre, Delhi – [2023] 154 taxmann.com 588 (Mumbai – Trib.).