https://www.taxtmi.com/caselaws?id=306775 The Tribunal invalidated both the draft assessment order and the final assessment order due to the assessee not meeting the criteria of an "eligible assessee" under section 144C(15)(b) of the Income-tax Act, 1961. As a result, the orders were deemed unsustainable in law, leading to the appeal being partially allowed. The decision was pronounced on 12.04.2019 in open court. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 24 Feb 2023 09:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306775 The Tribunal invalidated both the draft assessment order and the final assessment order due to the assessee not meeting the criteria of an "eligible assessee" under section 144C(15)(b) of the Income-tax Act, 1961. As a result, the orders were deemed unsustainable in law, leading to the appeal being partially allowed. The decision was pronounced on 12.04.2019 in open court. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306775