Validity of assessment u/s 144C - Non passing draft Assessment ...

Final Assessment Order Void for Not Issuing Draft u/s 144C; Errors in Notices u/ss 156 & 274.

June 2, 2020

Case Laws Income Tax AT

Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along with issuance of notices u/s 156 and 274 r.w.s 271(1)(c) - Final Assessment order passed in remand proceedings without passing a draft Assessment order is in violation of Section 144C and is therefore null and void.

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Validity of assessment u/s 144C - Non passing draft Assessment ...

Final Assessment Order Void for Not Issuing Draft u/s 144C; Errors in Notices u/ss 156 & 274.

June 2, 2020

Case Laws Income Tax AT

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