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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Validity of order passed u/s 144C - non passing a draft ...


Income Tax Order u/s 144C Invalid Without Draft Assessment: Procedural Lapse Deemed Non-Curable Defect.

December 1, 2021

Case Laws     Income Tax     AT

Validity of order passed u/s 144C - non passing a draft assessment order - not passing a draft assessment order in accordance with the provisions contained u/s 144C(1) is a non-curable defect - AT

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