Validity of assessment order u/s 143(3) r.w.s.144B - First 21 ...

Assessment Order u/ss 143(3) & 144B Criticized for Poor Structure and Improper Procedure.

March 27, 2023

Case Laws Income Tax HC

Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two paragraphs the reply given by the assessee has been summarized. From page nos.23 to 36 of the assessment order it is once again extract of the show cause and ultimately at page nos.37 and 38 the total income has been determined and the assessment is completed. - The impugned assessment order is a classical example as to how an assessment should not be made. - HC

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Validity of assessment order u/s 143(3) r.w.s.144B - First 21 ...

Assessment Order u/ss 143(3) & 144B Criticized for Poor Structure and Improper Procedure.

March 27, 2023

Case Laws Income Tax HC

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