https://www.taxtmi.com/caselaws?id=286209 The Tribunal held that the final assessment order dated 30th October 2013 was invalid due to non-compliance with the mandatory procedure under Section 144C of the Income Tax Act. The corrigendum issued to rectify the order was deemed ineffective as it was beyond the statutory limitation period. Consequently, all subsequent proceedings and the final assessment order were quashed. The assessee's appeal was allowed, while the Revenue's appeal was dismissed, rendering all grounds on merits moot. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 17 Feb 2020 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286209 The Tribunal held that the final assessment order dated 30th October 2013 was invalid due to non-compliance with the mandatory procedure under Section 144C of the Income Tax Act. The corrigendum issued to rectify the order was deemed ineffective as it was beyond the statutory limitation period. Consequently, all subsequent proceedings and the final assessment order were quashed. The assessee's appeal was allowed, while the Revenue's appeal was dismissed, rendering all grounds on merits moot. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286209