The High Court held that the Assessing Officer's failure to ...

Tax department's failure to follow due process u/s 144C renders final assessment order invalid.

September 4, 2024

Case Laws Income Tax HC

The High Court held that the Assessing Officer's failure to frame a draft assessment order and directly passing a final order was violative of the mandatory provisions of Section 144C, rendering the final order a nullity. The court emphasized that it was imperative for the Assessing Officer to frame an order in draft before issuing the final assessment order. Regarding the limitation period u/s 153, the court clarified that it cannot enlarge or expand the statutorily prescribed period for completing the assessment. The court found it unnecessary to examine additional challenges raised against the final assessment orders since the assessment period had expired. Consequently, the writ petitions were allowed.

View Source

← Previous Next →

The High Court held that the Assessing Officer's failure to ...

Tax department's failure to follow due process u/s 144C renders final assessment order invalid.

September 4, 2024

Case Laws Income Tax HC

You may also like:

Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? -...

The High Court set aside the final assessment order and demand notice issued by the Income Tax department. The petitioner had filed an application u/s 35-A of the Income...

Validity of order u/s 144C - Failure to pass a draft assessment order u/s 144C(1) - This Court is of the view that till the Income Tax Department ensures that the...

The assessment order passed u/s 144C(3) was beyond the prescribed period of one month from the end of the month in which the period for filing objections u/s 144C(2)...

Final assessment order passed u/s 143(3) read with Section 144C(13) subsequent to Dispute Resolution Panel (DRP)/Transfer Pricing Officer (TPO) directions deemed invalid...

The Income Tax Appellate Tribunal (ITAT) held that the final assessment order passed by the Assessing Officer (AO) u/s 144C(4) read with Section 147 of the Income Tax...

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s...

Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was...

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

Validity of the final assessment order due to non-implementation of the directions of learned DRP - Royalty/FTS receipts - The ITAT underscored the legal requirement u/s...

Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section...

The ITAT Mumbai dismissed the assessee's appeal as not maintainable due to pending liquidation process. Penalty u/s 271 imposed for failure to audit accounts u/s 44AB....

Offences u/s 276 C(2) - non filing of ITR and failure to pay tax dues - It is admitted in the counter affidavit itself that the petitioner have since cleared the dues...

Quick Updates: