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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Non-passing of separate draft order pursuant to restoration by ...


DRP's Failure to Issue Separate Draft Order Renders Assessment Null and Void Due to Procedural Non-Compliance.

September 6, 2019

Case Laws     Income Tax     AT

Non-passing of separate draft order pursuant to restoration by the Dispute Resolution Panel (DRP) - non- adhering statutorily mandated procedure - Order of DRP restoring the matter to the AO/TPO for undertaking a fresh benchmarking altogether afresh - assessment order is a nullity - AT

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