Sec. 144C of the Income Tax Act, 1961— Draft assessment order — Failure to pass a draft assessment order under Section 144C is a curable defect and that the Court should now delegate the parties to a stage as it was when the TPO issued a fresh order after the remand by the ITAT- The failure by the AO to adhere to the mandatory requirement of Section 144C (1) and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings - PERFETTI VAN MELLE (INDIA) PVT. LTD. V/s ASSTT. CIT - [2020] 28 ITCD Online 046 (ITAT-DELHI)