Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1077 - HC - Income TaxOpportunity of questioning the draft assessment order under Section 144C denied - Held that:- Consequent upon an order of the TPO under Section 92 CA (3) of the Act, it is incumbent upon the AO to pass a draft assessment order under Section 144C of the Act, is the settled legal position as explained by the Court in its decision in Turner International India Pvt. Ltd. Vs. DCIT, (2017 (5) TMI 991 - DELHI HIGH COURT). In the present case, clearly the AO overlooked the above legal position and proceeded to pass a final assessment order, thereby depriving the Assessee of an opportunity of questioning the draft assessment order under Section 144C of the Act before the DRP.
|