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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

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


Assessment Order Invalid Without Draft Order u/s 144C(1); Violates Mandatory Provisions, Deemed Unsustainable.

June 14, 2019

Case Laws     Income Tax     AT

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

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