Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 ...

Case Laws Income Tax

February 1, 2024

Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the assessment proceeding due to limitation under Section 153 of the Act, and this constituted a manifest violation of the principles of natural justice. Therefore, the court quashed the impugned orders and remitted the cases back to the first respondent (the assessing officer) for fresh orders.

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Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 ...

Case Laws Income Tax

February 1, 2024

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