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Assessment Order u/s 143(3) Passed in Clear Breach of Mandatory Section 144C is Void ab Initio
Case Law Details
- Case Name
- Gigabyte Technology (India) Private Ltd. Vs CIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All High Courts, Bombay High Court
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Gigabyte Technology (India) Private Ltd. Vs CIT (Bombay High Court)
The issue under consideration is whether the assessment order u/s 143(3) made by the AO in clear breach of the mandatory provisions of Section 144C is merely erroneous or is void ab initio?
High Court states that, the issue is whether the assessment order in this case, is void ab initio or not. Going by the decisions in M/s. Zuari Cement Ltd. (supra), Control Risk India (P.) Ltd. (supra); International Air Transport Association; Lionbridge Technologies (P.) Ltd. (supra) and Vijay Television (P.) Ltd. (supra), ...
