AO has failed to follow the mandate of the provisions of section ...
Assessing Officer Failed to Issue Draft Assessment Order u/s 144C, Issued Show-Cause Notice Instead.
June 5, 2018
Case Laws Income Tax AT
AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order.
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