Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Failure to pass Draft Assessment order u/s 144C(1) - assessment ...

Case Laws     Income Tax

June 14, 2019

Failure to pass Draft Assessment order u/s 144C(1) - assessment order issued along with notice of demand u/s. 156 and notice of penalty u/s. 271(1)(c) is passed in violation of mandatory provisions of section 144C is not sustainable

View Source

 


 

You may also like:

  1. Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

  2. Violation of Section 144C - along with this draft assessment order, the AO has issued notice of demand u/s 156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore,...

  3. Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s...

  4. Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum...

  5. Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned...

  6. Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department...

  7. Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is...

  8. Challenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - the petitioner is not remedy less as...

  9. Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

  10. Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issued u/s 131(1) - AO has rightly acted as per the provision of sub-Section 3 of Section 272A of the...

  11. Validity of assessment - non issuance of a show cause notice-cum-draft assessment order; which is a mandatory requirement u/s 144B - The impugned assessment order dated...

  12. Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

  13. Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this...

  14. Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

  15. Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

 

Quick Updates:Latest Updates