Assessment u/s 144C - issuance of draft order as mandatory and ...

Income Tax

June 25, 2021

Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal remitted the matter back to decide the particular issue with a specific finding, then it is sufficient if the remitted issue was decided by the AO / TPO and a final assessment order is passed. - Repetition of the same procedures would become an empty formality, which is not intended under the provision - HC

View Source

← Previous Next →

Assessment u/s 144C - issuance of draft order as mandatory and ...

Income Tax

June 25, 2021

You may also like:

Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued...

Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

Validity of assessment order - whether it is antedated? - whether time period specified u/s144(C)(4) r.w.s. 144(C)(3) adhered or not? - there was no such despatch...

Assessment u/s 143(3) r.w.s 144C - Period of limitation u/s 153 - Issuance of direction by the JCIT u/s 144A - The issuance of the direction and the communication of...

Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the...

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? -...

Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the...

Validity of assessment completed u/s 144 - absence of notice - Since the notices were not received back “unserved” within thirty days of its issuance, there would be...

Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has...

Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

Validity of Assessment order - void ab-initio or not - assessment u/s.144 - despite many opportunities, the assessee did not respond to the AO. That even before making...

Validity of assessment u/s. 144C(13) - Going by the mandate of sub-section (3) of section 144C(3)/144C(4), the AO was supposed to complete the assessment on the basis of...

Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

Validity of draft assessment order passed u/s 143(3) r.w.s. 144 r.w.s. 144C(1) - reference to DRP - the final assessment order was passed by the AO on 19.12.2017 and...

Assessment u/s 144C - it is for the revenue to devise its own means and ways to correct the software and pass the final assessment order in accordance with the law. In...

Quick Updates: