Quashing of Assessment order on non-compliance of sec 144C and barred by the period of Limitation

Novateur Electrical and Digital Systems Pvt. Ltd Vs ACIT (ITAT Mumbai) Conclusion: Order passed by TPO in the name of assessee as “Novateur Electrical and Digital Systems Pvt. Ltd. [formerly Legrand (India) Ltd./Indo Asian Electric Pvt. Ltd.]” quoting PAN in the header table was of Legrand was not valid by non-compliance/adherence to the mandated procedure under section 144C vitiated the assessment in itself and was barred by limitation. Held: Assessee-company was engaged in the manufacturing and sale of electrical products such as miniature circuit breakers and wiring accessories. Assess...