ITAT Quashes Assessment Order Passed Without Complying Section 144C Provisions

Sanko Svance JRG Tooling India P. Ltd. Vs ACIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, ruled against the assessment order dated 29.09.2021 passed under Section 144C(13) of the Income Tax Act for the assessment year 2016-17 in the case of Sanko Svance JRG Tooling India P. Ltd. The assessee challenged the validity of both the original assessment order dated 12.12.2019 and the subsequent order dated 29.09.2021. A key argument presented by the assessee’s counsel was that the Assessing Officer (AO) had directly issued a final assessment order on 12.12.2019, accompanied b...