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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Assessment framed u/s 153C r.w. Sec.143 - in the absence of ...


Assessment Quashed for Not Following Section 144 Procedure u/s 153C and 143 of Income Tax Act.

November 28, 2019

Case Laws     Income Tax     AT

Assessment framed u/s 153C r.w. Sec.143 - in the absence of return, assessment is required to be framed u/s 144 of the Act only, which in the instant case has not been framed and therefore entailed quashing.

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