By order dated 24.03.2024, the PCIT set aside the assessment order dated 29.10.2021 and directed the Assessing Officer to frame a fresh assessment order de novo after granting opportunity of hearing. The final assessment order dated 29.10.2021, which followed the draft order, was later set aside under Section 263. It is thus submitted that the impugned assessment order becomes vulnerable as it is void ab initio, having being passed without issuing draft assessment order. The draft Assessment Order dated 20.09.2021 culminated into final Assessment Order passed on 29.10.2021, which was subject matter of revision. Thus, it is the settled legal precedence, that Section 144C mandates a draft assessment Order and failure to frame a draft order of assessment, curtails the right of the assessee to adopt the corrective measures.