AO was justified in directly issuing the assessment order u/s 143(3), without first issuing a draft...

AO was justified in directly issuing the assessment order u/s 143(3), without first issuing a draft assessment order, even though the assessee was an ‘eligible assessee’ u/s 144C, as the AO did not propose to make any variations in the income returned by the assessee. - AT .....

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