https://www.taxtmi.com/caselaws?id=304440 The appeal was allowed as the Tribunal found the assessment order for Assessment Year 2014-15 to be time-barred under section 144C(1), as no income variation was proposed in the draft order. This decision relieved the appellant from the need to address the substantive issues concerning the eligibility of beneficial tax rate under the India-Cyprus DTAA. The Tribunal emphasized the importance of procedural compliance in tax assessments and the Assessing Officer's duty to adhere to statutory provisions when framing assessment orders. en-us Wed, 19 May 2021 00:00:00 +0530 Tue, 27 Sep 2022 07:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304440 The appeal was allowed as the Tribunal found the assessment order for Assessment Year 2014-15 to be time-barred under section 144C(1), as no income variation was proposed in the draft order. This decision relieved the appellant from the need to address the substantive issues concerning the eligibility of beneficial tax rate under the India-Cyprus DTAA. The Tribunal emphasized the importance of procedural compliance in tax assessments and the Assessing Officer's duty to adhere to statutory provisions when framing assessment orders. Case-Laws Income Tax Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304440