https://www.taxtmi.com/highlights?id=69698 Assessment u/s 144C - eligible assessee - neither of the conditions prescribed by section 144C (15) (b) stands fulfilled and as such, the Assessee is not an ‘eligible assessee’ within the meaning of section 144C (15). Hence, as correctly contended, there was no question of the AO passing a draft proposed assessment order under section 144C(1). - AT en-us Wed, 10 May 2023 15:21:29 +0530 Wed, 10 May 2023 15:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69698 Assessment u/s 144C - eligible assessee - neither of the conditions prescribed by section 144C (15) (b) stands fulfilled and as such, the Assessee is not an ‘eligible assessee’ within the meaning of section 144C (15). Hence, as correctly contended, there was no question of the AO passing a draft proposed assessment order under section 144C(1). - AT Highlights Income Tax Wed, 10 May 2023 15:21:29 +0530 https://www.taxtmi.com/highlights?id=69698