Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
The HC quashed the final assessment order as ultra vires because the faceless officer issued the final order without serving the statutorily mandated draft assessment order to the eligible assessee, thereby depriving it of the opportunity to file objections before the DRP as required by Sections 144B(1)(xxi)-(xxix) read with Section 144C(15)(b)(i). The court held this procedural non-compliance fatal to the assessment and set aside the final order. The HC declined to remit the matter for any specific direction, leaving open the possibility that the AO may, if legally entitled, initiate the process afresh by serving a proper draft assessment order and proceeding in accordance with law.
The HC quashed the final assessment order as ultra vires because the faceless officer issued the final order without serving the statutorily mandated draft assessment order to the eligible assessee, thereby depriving it of the opportunity to file objections before the DRP as required by Sections 144B(1)(xxi)-(xxix) read with Section 144C(15)(b)(i). The court held this procedural non-compliance fatal to the assessment and set aside the final order. The HC declined to remit the matter for any specific direction, leaving open the possibility that the AO may, if legally entitled, initiate the process afresh by serving a proper draft assessment order and proceeding in accordance with law.
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