Monday 20 October 2014

Sec. 144C assessment order had to be quashed if AO didn't furnish draft assessment order to assessee

IT/ILT : Assessment order u/s 144C is illegal and liable to be quashed if draft assessment order to which assessee is entitled to u/s 144C(15) is not furnished to the assessee by AO to enable assessee to approach DRP if he wants


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