Validity of assessment order passed u/s 144C - The assessment ...
FAO's Late Assessment Order Overruled; Original Income Return Accepted, Refund with Interest Granted.
November 10, 2023
Case Laws Income Tax HC
Validity of assessment order passed u/s 144C - The assessment order passed by FAO two years after the DRP directions, is time barred and cannot be sustained. Consequently, the ROI as filed has to be accepted. Petitioner is entitled to receive the refund together with interest, in accordance with law. - HC
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