This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Passing final assessment order beyond prescribed limit u/s. 144C bad-in-law: Delhi HC
Case Law Details
- Case Name
- CIT Vs Mavenir UK Holdings (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
CIT Vs Mavenir UK Holdings (Delhi High Court)
Delhi High Court held that AO is required to pass final assessment order u/s. 144C within period of one month from the end of the month in which period of filing objection expires. Passing of final assessment order beyond the period prescribed u/s. 144C of the Income Tax Act is bad-in-law.
Facts- The Revenue has filed the present appeal under Section 260A the Income Tax Act, 1961 impugning an order dated 05.01.2024 passed by the Income Tax Appellate Tribunal in ITA No.185/Del/2023 in respect of the assessment year 2013-14.
The ITAT had allowed the ...
Author Info
