AO has failed to follow the mandatory procedure laid down u/s ...

Income Tax

October 31, 2023

AO has failed to follow the mandatory procedure laid down u/s 144C at the stage of passing draft assessment order, therefore, final assessment order passed is null and void as the mistake committed in passing the draft assessment order is not curable us/ 292B - AT

View Source

← Previous Next →

AO has failed to follow the mandatory procedure laid down u/s ...

Income Tax

October 31, 2023

You may also like:

Addition proposed in the draft assessment order as TP adjustment - Non following mandatory provisions of Sec. 144C while issuing draft assessment order - The ITAT found...

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s...

Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued...

Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? -...

Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is...

Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal...

TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment...

Non following Procedure laid down u/s 144C - Action of the AO/NeAC not proposing all the variation in the Draft Assessment Order - The Tribunal agrees with the...

Validity of the order passed u/s 143(3) r.w.s 144C - since the AO issued notice of demand at the stage of the draft order, which, actually ought to have been done at the...

Violation of Section 144C - along with this draft assessment order, the AO has issued notice of demand u/s 156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore,...

Quick Updates: