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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Validity of Assessment u/s 144C(1) - whether the draft ...


Unsigned Draft Order u/s 144C(1) Does Not Invalidate Final Assessment; Stamped and Signed Order Upheld.

January 3, 2020

Case Laws     Income Tax     AT

Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - non–signing of the draft assessment order forwarded to the assessee would not be that fatal to invalidate the final assessment order - However, it is found that the same was stamped and signed.

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