Dispute Resolution Panel procedure requires forwarding draft assessment to eligible taxpayers for variations occurring on or after the effective date. Section 144C was inserted with effect from 1 April 2009. The Assessing Officer is required to forward a draft assessment order to an eligible assessee if he proposes, on or after 1 October 2009, any variation in income or loss returned which is prejudicial to that assessee. That requirement applies to any order proposing such a variation on or after 1 October 2009 irrespective of the assessment year to which the order pertains; consequential amendments referred to earlier shall also apply from 1 October 2009.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dispute Resolution Panel procedure requires forwarding draft assessment to eligible taxpayers for variations occurring on or after the effective date.
Section 144C was inserted with effect from 1 April 2009. The Assessing Officer is required to forward a draft assessment order to an eligible assessee if he proposes, on or after 1 October 2009, any variation in income or loss returned which is prejudicial to that assessee. That requirement applies to any order proposing such a variation on or after 1 October 2009 irrespective of the assessment year to which the order pertains; consequential amendments referred to earlier shall also apply from 1 October 2009.
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