TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of HC held assessment order invalid due to fundamental procedural defects in implementing Faceless Assessment Scheme. Original order failed to qualify as Draft Assessment Order (DAO) under s.144C(1), lacking statutory requirements for assessee response. Department's subsequent corrigendum attempting to retroactively designate order as DAO was ineffective, as 30-day objection period under s.144C(2) had already lapsed. Court rejected Revenue's argument that errors were minor, finding them fundamental to jurisdictional validity. Demand notice under s.156 cannot be nullified through mere corrigendum. Non-compliance with s.144C statutory requirements not protected by s.292BB savings clause. Questions 1-3 answered in assessee's favor, invalidating assessment order.
TaxTMI 
TaxTMI 
