Section 144C of Income Tax Act, 1961— In the instant case, appeal preferred by the assessee emanates from the order of the CIT(A), the assessee filed certain additional ground which pertains to violation of Section 144C of the Income Tax Act, 1961 by the AO  while framing the draft assessment order.  

In the present case, the contention of the Ld. AR is that along with draft order itself, notice of demand and penalty notice being issued is therefore in contravention to this provision of section 144C of the act.

Held that— The issue is clearly identifiable and covered in favour of the assessee by the decisions rendered by the Co-ordinate Bench of the Tribunal, Pune in the case of Skoda Auto India Pvt. Ltd. Vs. ACIT (supra.)

Since the legal ground has been answered in favour of the assessee, all other grounds in this appeal becomes academic in nature.[KOHLER POWER INDIA PRIVATE LIMITED. (EARLIER KNOWN AS “LOMBARDINI INDIA PRIVATE LIMITED”). VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD.][2019] 16 ITCD Online (32) [ITAT PUNE]