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2021 (10) TMI 348 - AT - Income TaxValidity of assessment u/s 144C - no draft order was issued as mandated - HELD THAT:- As assessment order framed by the Assessing Officer without passing a draft assessment order which is a mandatory requirement in terms of section 144C - this issue is well settled in favour of the assessee and against the Revenue by the decision of the Hon'ble High Court of Delhi in the case of JCB India [2017 (9) TMI 673 - DELHI HIGH COURT] as held final assessment orders passed by the AO are without jurisdiction on account of the failure, by the AO, to first pass a draft assessment order and thereafter, subject to the objections filed before the DRP and the orders of the DRP, to pass the final assessment order - Decided against revenue.
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