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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

The impugned assessment order though stated as an order under ...


Assessment Order Fails to Follow Dispute Resolution Panel Directions, Appeals Allowed u/s 143(3) to Commissioner (Appeals.

September 5, 2018

Case Laws     Income Tax     HC

The impugned assessment order though stated as an order under Section 143(3) r.w.s. 144C(13) is not an order in pursuance of the directions of the Dispute Resolution Panel, but an order of assessment simplicitor under Section 143(3) from which an appeal would lie to the Commissioner (Appeals).

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