AO was justified in directly issuing the assessment order u/s ...

Direct assessment u/s 143(3) valid without draft order when no income variation proposed for eligible assessee.

December 5, 2016

Case Laws Income Tax AT

AO was justified in directly issuing the assessment order u/s 143(3), without first issuing a draft assessment order, even though the assessee was an ‘eligible assessee’ u/s 144C, as the AO did not propose to make any variations in the income returned by the assessee. - AT

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AO was justified in directly issuing the assessment order u/s ...

Direct assessment u/s 143(3) valid without draft order when no income variation proposed for eligible assessee.

December 5, 2016

Case Laws Income Tax AT

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