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2016 (11) TMI 1423 - AT - Income TaxValidity of Assessment Order issued u/s 143(3) - non compliance of requirement of section 144C(1) - no draft order u/s 144C was framed before passing the final order u/s 143(3) - Held that:- Since the Assessing Officer straightaway passed final Assessment Order under section 143(3) without first forwarding a draft of the proposed order of assessment to the assessee, the order is liable to be quashed for this reason alone. Respectfully following the esteemed views of the Hon’ble High Courts in the case of Vijay Television Pvt. Ltd. (2014 (6) TMI 540 - MADRAS HIGH COURT) we hold that the learned CIT(A) was perfectly justified in quashing the Assessment Order issued under section 143(3) without complying the requirement of section 144C(1). - Decided in favour of Assessee.
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