Chartered Accountant
1299 Points
Joined June 2009
Hi Rajib,
I have not seen the whole contents of your notice which is the basis of this discussion. Whether the proceedings are valid or not, proceedings dropped due to time barred issue etc, the answers to those questions depends on a variety of reasons.
For filing an appeal with the CIT Appeals, you should have an assessment order or other appealable orders in hand. In case you are a non resident, then the process flow will be assessment proceedings- draft order by AO u/s 144C- objections to DRP by you - final assessment order by AO as per directions of DRP- you filing appeal with ITAT for appeal against the said order.