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Income Tax - Highlights / Catch Notes

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Validity of assessment order passed u/s 153C r.w.r. 144 - breach ...

Income Tax

July 19, 2023

Validity of assessment order passed u/s 153C r.w.r. 144 - breach of principles of natural justice - the AO had put the petitioner on an extremely tight leash. AO expected the petitioner to gather information for six AYs within two days, which, by any yardstick, was not a practical timeframe. - AO directed to carry out a fresh exercise - HC

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