Validity of assessment - shorter time period to respond - It is ...

Tax Assessment Order Overturned Due to Non-Compliance with Section 144B Procedure; Case Reopened for Review.

November 2, 2023

Case Laws Income Tax HC

Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by limitation u/s 153 of the Income Tax Act, 1961. The procedure u/s 144B, as in force between 01.04.2021 till 30.03.2022 was required to be followed. It has not been fully followed. - Matter restored back - HC

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Validity of assessment - shorter time period to respond - It is ...

Tax Assessment Order Overturned Due to Non-Compliance with Section 144B Procedure; Case Reopened for Review.

November 2, 2023

Case Laws Income Tax HC

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