Assessing Officer Cannot Issue Draft Order if Taxpayer Isn't "Eligible Assessee" u/s 144C(15)(b); Final Order Time-Barred.

Assessing Officer Cannot Issue Draft Order if Taxpayer Isn't "Eligible Assessee" u/s 144C(15)(b); Final Order Time-Barred. https://www.taxtmi.com/highlights?id=43970 If assessee is not an “eligible assessee” in terms of section 144C(15)(b), then AO is not competent to pass a draft assessment order u/s 144C and the final assessment order consequently becomes time barred. en-us Sat, 19 Jan 2019 07:56:11 +0530 Sat, 19 Jan 2019 07:56:11 +0530 TaxTMI RSS Generator Assessing Officer Cannot Issue Draft Order if Taxpayer Isn't "Eligible Assessee" u/s 144C(15)(b); Final Order Time-Barred. https://www.taxtmi.com/highlights?id=43970 If assessee is not an “eligible assessee” in terms of section 144C(15)(b), then AO is not competent to pass a draft assessment order u/s 144C and the final assessment order consequently becomes time barred. Highlights Income Tax Sat, 19 Jan 2019 07:56:11 +0530 https://www.taxtmi.com/highlights?id=43970