Order passed by the AO u/s 143 (3) read with section 144C (1) ...

AO's Draft Order Under Sec 143(3) & 144C(1) Flawed; Demand Notice Issued Under Sec 156 May Be Nullified.

April 3, 2021

Case Laws Income Tax AT

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s 156 - it is mandatory for Ld.AO to follow the procedures laid down under section 144C in an assessment that involves assessment of international transaction. - such orders passed by the Ld.AO without following due process of law are liable to be set aside. - AT

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Order passed by the AO u/s 143 (3) read with section 144C (1) ...

AO's Draft Order Under Sec 143(3) & 144C(1) Flawed; Demand Notice Issued Under Sec 156 May Be Nullified.

April 3, 2021

Case Laws Income Tax AT

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