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Income Tax - Highlights / Catch Notes

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Assessment u/s 147 - Time limit for completion of assessments ...


Draft Assessment Order u/s 147 Deemed Invalid Due to Jurisdictional Issues and Incomplete Process u/s 153.

March 7, 2016

Case Laws     Income Tax     HC

Assessment u/s 147 - Time limit for completion of assessments and reassessments u/s 153 - the draft Assessment order dated 30th March, 2015 is not sustainable being without jurisdiction. This for the reason that it has been passed without disposing of the objections filed by the Petitioner to the reasons recorded in support of their impugned notice. - HC

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