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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of the order passed u/s 143(3) r.w.s 144C - since the ...

August 31, 2019

Case Laws     Income Tax     AT

Validity of the order passed u/s 143(3) r.w.s 144C - since the AO issued notice of demand at the stage of the draft order, which, actually ought to have been done at the stage of passing the final order, thereby assigning the finality to the assessment at the stage of draft order itself, resultant final assessment order got vitiated in the eyes of law and hence cannot stand

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