If assessee is not an “eligible assessee” in terms of section ...
Assessing Officer Cannot Issue Draft Order if Taxpayer Isn't "Eligible Assessee" u/s 144C(15)(b); Final Order Time-Barred.
January 19, 2019
Case Laws Income Tax AT
If assessee is not an “eligible assessee” in terms of section 144C(15)(b), then AO is not competent to pass a draft assessment order u/s 144C and the final assessment order consequently becomes time barred.
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