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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Act Section 144-B: Assessee to Receive I.A.C. Directions Copy for Fairness in Draft Assessment Orders.</h1> The circular addresses the procedure under Section 144-B of the Income-tax Act, 1961, which requires the forwarding of draft assessment orders to the Inspecting Assistant Commissioner (I.A.C.) for cases involving objections from the assessee. The I.A.C. must consider these objections and issue directions to the Income Tax Officer (ITO), ensuring no prejudicial directions are made without hearing the assessee. Although not explicitly required by law, the Board advises providing the assessee with a copy of the I.A.C.'s directions to uphold natural justice. Completed assessments remain valid, but copies can be provided upon request.
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