Consultation requirement before ex parte assessments mandates ITO discuss substantial proposed additions with IAC to curb high pitched assessments. Before finalising any ex parte assessment under section 144 that proposes a substantial addition determining total income, the Income-tax Officer must consult the Income-tax Assistant Commissioner; the Board confirmed that the existing instruction requiring ITO-IAC discussion for such significant proposed additions remains operative and no further instructions are being issued.
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.
Consultation requirement before ex parte assessments mandates ITO discuss substantial proposed additions with IAC to curb high pitched assessments.
Before finalising any ex parte assessment under section 144 that proposes a substantial addition determining total income, the Income-tax Officer must consult the Income-tax Assistant Commissioner; the Board confirmed that the existing instruction requiring ITO-IAC discussion for such significant proposed additions remains operative and no further instructions are being issued.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
