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Draft Assessment Order not issued: HC Quashed final Assessment Order
Case Law Details
- Case Name
- Rinku R. Rai Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Rinku R. Rai Vs ITO (Bombay High Court)
Introduction: The recent judgment of the Bombay High Court in the case of Rinku R. Rai Vs ITO has significant implications for Income Tax assessments. The petitioner contested a Final Assessment Order dated March 25, 2022, alleging violations of Section 144B of the Income Tax Act. The primary contention was the absence of a draft Assessment Order, as mandated by Section 144B(1)(xvi). Additionally, the petitioner challenged the validity of the notice issued on March 31, 2021, asserting it lacked jurisdiction due to the absence of necessar...
Author Info
Really a good case for knowledge of CAs and Lawyers.
When the law imply issuance of draft assessment order how can a verbatim ssy not mandatory?
Case study gives more knowledge. Thanks for publishing it.