Assessment quashed as AO had passed final order instead of draft order under sec. 144C pursuant to o

IT/ILT : Where in course of transfer pricing proceedings, pursuant to order of TPO, Assessing Officer passed a final order under section 143 (3) instead of passing a draft assessment order under section 144C, there being a failure on part of Assessing Officer to adhere to statutory provisions of Act, impugned order was to be quashed and in such a case, even corrigendum issued by Assessing Officer could not cure defect existing in impugned order