Cost imposed as order issued u/s. 143(3) wrongly challenged assuming it as draft assessment order u/s. 144C

BT Global Communications India Pvt. Ltd. Vs DCIT (Delhi High Court) Delhi High Court held that order issued u/s. 143(3) of the Income Tax Act wrongly challenged on the assumption that it is draft assessment order u/s. 144C is untenable in law. Accordingly, cost of ₹1,00,000/- imposed on petitioner. Facts- The petitioner has filed the present petition impugning an order dated 06.12.2019, passed by the Assessing Officer assessing the petitioner’s total income at ₹5,47,92,27,510/-. According to the petitioner, the impugned order is a draft assessment order issued under Section 144C of the I...