https://www.taxtmi.com/highlights?id=53193 Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued demand notice and penalty notice. Thereby, in our opinion, the final assessment order 28-04-2014 passed u/s. 143(3) r.w.s. 144C(3) of the Act lacked validity and it is liable to be quashed en-us Tue, 28 Apr 2020 16:56:19 +0530 Tue, 28 Apr 2020 16:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53193 Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued demand notice and penalty notice. Thereby, in our opinion, the final assessment order 28-04-2014 passed u/s. 143(3) r.w.s. 144C(3) of the Act lacked validity and it is liable to be quashed Highlights Income Tax Tue, 28 Apr 2020 16:56:19 +0530 https://www.taxtmi.com/highlights?id=53193