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Income Tax - Highlights / Catch Notes

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Validity of Assessment order passed u/s 143(3) - scrutiny ...

Case Laws     Income Tax

May 22, 2023

Validity of Assessment order passed u/s 143(3) - scrutiny assessment - period of limitation specified u/s 153(1) - assessment order framed by the Assessing Officer is in violation of the provisions of section 153(1) of the Act, which is bad in law, hence we quash the assessment order, dated 30.09.2021, framed by the AO u/s 143(3) of the Act, being void ab initio. - AT

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