Validity of Assessment order passed u/s 143(3) - scrutiny ...

Tax Assessment Order u/s 143(3) Deemed Invalid Due to Limitation Breach u/s 153(1); Order Quashed.

May 22, 2023

Case Laws Income Tax AT

Validity of Assessment order passed u/s 143(3) - scrutiny assessment - period of limitation specified u/s 153(1) - assessment order framed by the Assessing Officer is in violation of the provisions of section 153(1) of the Act, which is bad in law, hence we quash the assessment order, dated 30.09.2021, framed by the AO u/s 143(3) of the Act, being void ab initio. - AT

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Validity of Assessment order passed u/s 143(3) - scrutiny ...

Tax Assessment Order u/s 143(3) Deemed Invalid Due to Limitation Breach u/s 153(1); Order Quashed.

May 22, 2023

Case Laws Income Tax AT

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