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2018 (6) TMI 146 - AT - Income TaxValidity of corrigendum issued to the order passed u/s 144C - AO instead of passing a provisional order or a draft assessment order, has passed a final assessment order - Whether the AO has failed to forward a draft of the proposed order of assessment to the company and thereby not following the procedure laid down in Section 144C - Held that:- There is an omission on the part of the AO to follow the mandatory procedures prescribed in the Act, such an omission cannot be termed as a mere procedural irregularity and it cannot be cured - AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - thus the final assessment order passed by the Assessing Officer u/s 143(3) is without jurisdiction - also the issuance of a show-cause notice cannot be equated and treated as a draft assessment order - we quash and set aside the impugned assessment order - Decided in favor of assessee.
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