Quashing of Assessment order on non-compliance of sec 144C and barred by the period of Limitation

Novateur Electrical and Digital Systems Pvt. Ltd Vs ACIT (ITAT Mumbai)

Conclusion: Order passed by TPO in the name of assessee as “Novateur Electrical and Digital Systems Pvt. Ltd. [formerly Legrand (India) Ltd./Indo Asian Electric Pvt. Ltd.]” quoting PAN in the header table was of Legrand was not valid by non-compliance/adherence to the mandated procedure under section 144C vitiated the assessment in itself and was barred by limitation.

Held: Assessee-company was engaged in the manufacturing and sale of electrical products suc

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