AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order

Advertisement Urvashi Narain Vs ITO (ITAT Delhi) ITAT Delhi held that statue doesn’t empower the Assessing Officer to withdraw or modify or substitute the assessment order passed under Section 143(3) of the Income Tax Act with another assessment order. Facts-The assessee is a non­resident individual. For the assessment year under dispute, AO completed the assessment u/s. 143(3) of the Act vide order dated 15.09.2021 determining the total income at Rs.6,31,98,895. Immediately thereafter, on 30.09.2021, AO passed a draft assessment order purportedly u/s. 144C(1) of the Act determining the ...