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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Validity of assessment order u/s 143(3) r.w.s. 92C(4) and 144C - ...

Income Tax

February 24, 2017

Validity of assessment order u/s 143(3) r.w.s. 92C(4) and 144C - non passing draft assessment order - Assessing Officer had issued covering letter where it says that it is draft assessment order but in spirit, it had finalized the assessment, wherein the demand was crystallized and demand notice was issued to the assessee - Order is invalid in law - AT

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