Appeal against the final order passed u/s 144C can be directly filed before ITAT.
Also assessee can file objection b4 DRP against draft assessment order.
Moreover, sec 246A specifically mentions that appeal can be made b4 CIT(A) against orders passed in specified sections except sec 144C.
Accordingly ans to MCQ No 5 should be (a) but ICAI MTP specifies that ans is option (c).
Kindly clarify.
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Got it. Thank You so much!
In such case order passed by AO will be considered to have been passed under which section- 144C/ 143(3) or 147?