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Failure Of Assessing Officer To Comply With Section 144C Of Income Tax Act Invalidates Assessment Order : Delhi High Court
3 years, 11 months ago

Failure Of Assessing Officer To Comply With Section 144C Of Income Tax Act Invalidates Assessment Order : Delhi High Court

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The Delhi High Court has held that the failure of the assessing officer to adhere to the "mandatory requirement" of Section 144C of the Income Tax Act, 1961, will invalidate the final assessment order.Section 144C, inserted in the Act by 2009 amendment, states that Assessing Officer should forward the draft of the proposed assessment order to the eligible assessee if …

Tax Court Assessment Income Tax Income Tax Act Delhi High Court Order