Case Law Details
Case Name : Rinku R. Rai Vs ITO (Bombay High Court)
Related Assessment Year :
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,
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Author Bio
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.