This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Cost imposed as order issued u/s. 143(3) wrongly challenged assuming it as draft assessment order u/s. 144C
Case Law Details
- Case Name
- BT Global Communications Inida Pvt.Ltd. Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
