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Income Tax - Highlights / Catch Notes

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Assessment u/s 144C - It is not in dispute that if no directions ...

Case Laws     Income Tax

August 18, 2023

Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed before the DRP and till directions are issued, the assessing officer cannot proceed further. This is in light of mandate u/s 144C (13). - HC

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