https://www.taxtmi.com/caselaws?id=373432 The High Court allowed the condonation of delay in filing and re-filing applications, emphasizing leniency in procedural matters. The Tribunal annulled the Assessment Order for failure to comply with the procedure under Section 144C of the Income Tax Act, stressing the mandatory nature of the process. The court highlighted the importance of the Assessing Officer hearing the assessee before passing the draft assessment order and upheld the definition of "eligible assessee" in the context of Transfer Pricing Officer's orders. The appeal was dismissed, underscoring the significance of procedural adherence in tax assessments. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 12 Jan 2019 07:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373432 The High Court allowed the condonation of delay in filing and re-filing applications, emphasizing leniency in procedural matters. The Tribunal annulled the Assessment Order for failure to comply with the procedure under Section 144C of the Income Tax Act, stressing the mandatory nature of the process. The court highlighted the importance of the Assessing Officer hearing the assessee before passing the draft assessment order and upheld the definition of "eligible assessee" in the context of Transfer Pricing Officer's orders. The appeal was dismissed, underscoring the significance of procedural adherence in tax assessments. Case-Laws Income Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373432