Case Law Details
Cisco Systems Services B.V. – India Branch Vs DCIT (ITAT Bangalore)
In the present case, the Ld.AO passed the draft assessment order u/s. 143(3) r.w.s. 144C (13) of the Act on 23.03.2016 which is accompanied with demand notice issued u/s. 156 of the Act dated 23.03.2016. It is also noticed that in the draft assessment order, the Ld. AO recorded the statement as follows:-
‘Demand notice issued accordingly. Penalty proceedings u/s. 271(1)(c) are initiated separately for the additions made.–
Being so, it is observed that the draft assessment order passed by the Ld.AO is without following the due process of law as enumerated in the judgment in the case of Vijay Television (supra).
Since the order passed by the Ld.AO is without following the due process of law and it cannot survive in the eyes of law, accordingly we quash the impugned assessment order before us.
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