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

Final assessment order without draft u/s 144C is unlawful; subsequent proceedings deemed invalid.

March 9, 2023

Case Laws Income Tax AT

Assessment u/s 144C - Non passing of draft assessment order - a final assessment order without passing of the draft assessment order, being not in accordance with law, is liable to be quashed and further that the subsequent proceedings after passing of the final assessment order would also be vitiated and would not have any sanctity of the law. - AT

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

Final assessment order without draft u/s 144C is unlawful; subsequent proceedings deemed invalid.

March 9, 2023

Case Laws Income Tax AT

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