Non passing draft order u/s 144C - the failure to pass a draft ...

Case Laws Income Tax

August 13, 2019

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 failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside

View Source

← Previous Next →

Non passing draft order u/s 144C - the failure to pass a draft ...

Case Laws Income Tax

August 13, 2019

You may also like:

Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings,...

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...

Validity of order passed u/s 144C - non passing a draft assessment order - not passing a draft assessment order in accordance with the provisions contained u/s 144C(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...

TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment...

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...

Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an...

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

Assessment u/s 144C - it is for the revenue to devise its own means and ways to correct the software and pass the final assessment order in accordance with the law. In...

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...

Failure to file Form 10/10B before due date prescribed u/s 139(1) cannot be fatal to deny exemption u/s 11(2), especially when Form 10/10B was available on record when...

Assessment u/s 144C - Non passing of draft assessment order - a final assessment order without passing of the draft assessment order, being not in accordance with law,...

Refund of pre-deposit - ITAT on 21.10.2014 passed remand order - the authorities were required to pass fresh assessment by 31.03.2017 - But, order was not passed by that...

Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing...

Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in...

Quick Updates: