Case Law Details
Case Name : Urvashi Narain Vs ITO (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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Urvashi Narain Vs ITO (ITAT Delhi)
ITAT Delhi held that statue doesn’t empower the Assessing Officer to withdraw or modify or substitute the assessment order passed under Section 143(3) of the Income Tax Act with another assessment order.
Facts-The assessee is a nonresident individual. For the assessment year under dispute, AO completed the assessment u/s. 143(3) of the Act vide order dated 15.09.2021 determining the total income at Rs.6,31,98,895. Immediately thereaft
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