Validity of demand notice while issuing draft Assessment order ...

High Court Rules Demand Notice with Draft Assessment Order u/s 144C Enforceable; Section 292B Doesn't Correct ACIT Error.

March 10, 2023

Case Laws Income Tax HC

Validity of demand notice while issuing draft Assessment order u/s 144C - Curable defect u/s 292B - It is settled that demand notice stems out of an order of assessment and it is enforceable. It meets the assessee with civil consequences. The argument on behalf of the Revenue that the demand notice was not enforced is fallacious and noted only to be rejected. We have carefully considered Section 292B of the Act. The mistake which the ACIT has done in passing the final order at the stage of draft order is not curable under Section 292B of the Act. - HC

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Validity of demand notice while issuing draft Assessment order ...

High Court Rules Demand Notice with Draft Assessment Order u/s 144C Enforceable; Section 292B Doesn't Correct ACIT Error.

March 10, 2023

Case Laws Income Tax HC

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