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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Legality of assessment passed u/s 144/143(3) - the AO is vested ...


Assessment u/ss 144/143(3) Valid; AO's Authority Confirmed Despite Incorrect Provision Citation.

August 20, 2019

Case Laws     Income Tax     AT

Legality of assessment passed u/s 144/143(3) - the AO is vested with the power to assess the assessee’s income and mere mention of wrong provisions will not render the assessment order invalid.

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