Passing of final assessment order u/s 144C(13) without draft assessment order is unlawful

Eclinical Works India Pvt. Ltd. Vs DCIT (ITAT Mumbai) ITAT Mumbai held that assessing officer passed final assessment order u/s 144C(13) r.w.s 143(3) without passing a draft assessment order u/s 144C(1), said order being violative of provisions of Sec. 144C(1) deserved to be set aside. Facts- The assessee company is engaged in the business of Information Technology Services. During the financial year, the assessee had entered into international transactions with its associated enterprises as per Form no. 3CEB to the audit report. Therefore, AO has referred the case of the assessee u/s 92CA(1) ...