Income Tax Assessment Orders Set Aside as Revenue Issued Demand Notice Along With Alleged Draft Order

Google Ireland Limited Vs ACIT (Karnataka High Court) The petitioner challenged assessment orders dated 24.12.2018 passed under Sections 143(3), 147, 92CA, and 144C of the Income Tax Act, 1961, relating to Assessment Years 2009-10 and 2010-11. The principal issue before the Karnataka High Court was whether the impugned orders were Draft Assessment Orders as required under Section 144C of the Act or Final Assessment Orders. The petitioner contended that although the orders referred to Section 144C and provided an opportunity to file objections before the Dispute Resolution Panel, the subsequent...