2018 (10) TMI 1948 - SCH - Income Tax

Validity of assessment u/s 144C - Failure to pass a draft assessment order under Section 144C - final assessment orders passed by the AO without jurisdiction on account of the failure, by the AO, to first pass a draft assessment order - HELD THAT - Delay condoned. Issue notice.

Summary

The Supreme Court in 2018 (10) TMI 1948 - SC Order, with Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan presiding, condoned the delay, issued notice, and tagged the case with D. No. 10327/2018. Petitioner represented by Mr. Aman Lekhi, ASG, and others, while the Respondent represented by Mr. Mayank Nagi and Mr. Shekhar Prit Jha.