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    Income Tax

    Procedure prescribed u/s 144C - validity of draft assessment...

    Draft Assessment Order Validity Explored u/s 144C; Absence of Demand Notice Doesn't Invalidate Proceedings or Order.

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    Income TaxNovember 26, 2020Case LawsAT

    Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity, cannot vitiate the assessment proceeding and the assessment order. - Decided against assessee. - AT

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