Case Law Details
Dilipkumar Jashbai Patel Vs ACIT (ITAT Ahmedabad)
Section 144C(3) r.w.s. 144C(4) Mandate AO to Conclude Assessment within One Month if Assessee Accepts Draft Order or Fails to File Objection
The case of Dilipkumar Jashbai Patel vs. ACIT (ITAT Ahmedabad) involves an appeal by the assessee against the order of the ACIT, Vadodara dated March 23, 2022, pertaining to the assessment year 2018-19. The appeal is based on various grounds, and one of the primary contentions raised by the assessee is that the assessment order passed under section 143(3) read with section 144C of the Income Tax Act, 1961, is invalid due to being beyond the prescribed time limit.
Here is a summary of the key points from the case:
Background:
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