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

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) erred in assessing a higher total income than the one declared by the appellant in its ...