https://www.taxtmi.com/highlights?id=57463 Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s 156 - it is mandatory for Ld.AO to follow the procedures laid down under section 144C in an assessment that involves assessment of international transaction. - such orders passed by the Ld.AO without following due process of law are liable to be set aside. - AT en-us Sat, 03 Apr 2021 08:44:25 +0530 Sat, 03 Apr 2021 08:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57463 Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s 156 - it is mandatory for Ld.AO to follow the procedures laid down under section 144C in an assessment that involves assessment of international transaction. - such orders passed by the Ld.AO without following due process of law are liable to be set aside. - AT Highlights Income Tax Sat, 03 Apr 2021 08:44:25 +0530 https://www.taxtmi.com/highlights?id=57463