This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
SC Refuses to Rule on Draft Assessment Order Dispute as Statutory Appeal Remedy Exists
Case Law Details
- Case Name
- ACIT Vs Google Ireland Limited (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs Google Ireland Limited (Supreme Court of India)
The Revenue challenged an order of the Karnataka High Court that had quashed assessment orders dated 24.12.2018 passed under Sections 143(3), 147, 92CA and 144C of the Income Tax Act, 1961 for Assessment Years 2009-10 and 2010-11.
Before the Karnataka High Court, the central issue was whether the impugned orders dated 24.12.2018 were merely Draft Assessment Orders as contemplated under Section 144C of the Income Tax Act or whether they were in fact Final Assessment Orders.
The assessee contended that the orders could not be treated as Dra...
