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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Ex-parte order u/s 144 - notices issued during the year 2014 ...


Ex-parte order u/s 144 for non-compliance since 2014; CIT(A) remands for further review by AO.

April 12, 2021

Case Laws     Income Tax     AT

Ex-parte order u/s 144 - notices issued during the year 2014 onwards have remained uncomplied with and the assessment was thereafter completed u/s 144 - CIT(A) admitted the additional grounds and restored the matter before the AO - these additional evidences have been sent to the Assessing Officer for necessary examination and therefore, as far as Revenue’s interest is concerned, the same has been duly safe-guarded by way of providing the reasonable opportunity to the AO. - AT

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