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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Time limit for passing of the draft order by AO - TPA - the ...


Draft Order Time Limit Critical for Validity; Time-Barred TPO Order is a Non-Curable Defect Under the Act.

September 19, 2015

Case Laws     Income Tax     AT

Time limit for passing of the draft order by AO - TPA - the passing of the time barred order by the TPO, which is again a mandatory procedure prescribed under the Act, would be a non-curable defect, having the consequence as if it was not passed. - AT

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