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


Invalid Assessment Order: AO's Premature Demand Notice u/ss 143(3) and 144C Renders Final Order Flawed.

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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