https://www.taxtmi.com/caselaws?id=282548 The Delhi High Court ruled that the Final Assessment Order dated 03.08.2017 would be considered a draft order, nullifying the original assessment. The court directed the application of Section 144C procedures, allowing the petitioner time to respond. Additionally, the court excluded the period during which the writ petition was pending from the limitation calculation, ensuring the petitioner's rights were protected. Overall, the judgment provided a comprehensive resolution to the issues raised, clarifying the assessment's validity, procedural requirements, and time limitations in a fair and just outcome. en-us Mon, 05 Feb 2018 00:00:00 +0530 Tue, 13 Aug 2019 11:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282548 The Delhi High Court ruled that the Final Assessment Order dated 03.08.2017 would be considered a draft order, nullifying the original assessment. The court directed the application of Section 144C procedures, allowing the petitioner time to respond. Additionally, the court excluded the period during which the writ petition was pending from the limitation calculation, ensuring the petitioner's rights were protected. Overall, the judgment provided a comprehensive resolution to the issues raised, clarifying the assessment's validity, procedural requirements, and time limitations in a fair and just outcome. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282548