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Assessment Order Null if AO fails to Follow Section 144C Procedure During draft assessment order Stage

Editor4 28 Jul 2023 4,704 Views 1 comment Print
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Case Law Details

Case Name : Brightstar Infrastructure Private Limited Vs Additional/Joint/Deputy/ Assistant Commissioner of Income Tax/Income Tax Officer (ITAT Mumbai)
Related Assessment Year : 2017-18
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Brightstar Infrastructure Private Limited Vs Additional/Joint/Deputy/ Assistant Commissioner of Income Tax/Income Tax Officer (ITAT Mumbai)

Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) Mumbai, Brightstar Infrastructure Private Limited (the appellant) filed an appeal against the order passed by the Assessing Officer (AO) for the assessment year 2017-18. The primary contention of the appellant was that the AO, Transfer Pricing Officer (TPO), and Dispute Resolution Panel (DRP)

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