2023 (10) TMI 1467

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..... Assessment u/s 144C - Primary ground of serving the draft assessment order u/s 144C(1) before passing the final order as a mandatory requirement has not been raised in the appeals - HELD THAT:- Liberty to file the additional grounds to the appeals is granted. Additional grounds to be filed by 30th November 2023. Appeals to be disposed as early as possible and in any case, by 31st January 2024. Be .....

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..... irement, has not been raised in the appeals. 2 Liberty to file the additional grounds to the appeals is granted. Additional grounds to be filed by 30th November 2023. Appeals to be disposed as early as possible and in any case, by 31st January 2024. 3 Before passing any order, personal hearing shall be given to petitioners, notice whereof shall be given atleast five working days in advance. The or .....

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