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Income Tax - Highlights / Catch Notes

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Legality of the assessment order passed by the AO without ...


Challenged: Legality of Assessment Order Issued Without Draft u/s 144C; Show-Cause Notice Not a Substitute.

October 11, 2019

Case Laws     Income Tax     AT

Legality of the assessment order passed by the AO without providing the draft of the proposed order of an assessment - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order as the same would make the provisions of section 144C redundant.

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