https://www.taxtmi.com/caselaws?id=760556 Gujarat HC held that the assessment order passed by ACIT under Section 144C(3) was invalid. The assessee had timely filed objections through Form 35A both online and physically within the 30-day period specified under Section 144C(2)(b). The AO incorrectly concluded that objections were not filed within the stipulated time. The court quashed the assessment order, noting that the concept of draft orders was introduced with Section 144B for faceless assessments. The DRP order and provisional attachment under Section 281B were also set aside as they became untenable following the quashing of the assessment order. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760556 Gujarat HC held that the assessment order passed by ACIT under Section 144C(3) was invalid. The assessee had timely filed objections through Form 35A both online and physically within the 30-day period specified under Section 144C(2)(b). The AO incorrectly concluded that objections were not filed within the stipulated time. The court quashed the assessment order, noting that the concept of draft orders was introduced with Section 144B for faceless assessments. The DRP order and provisional attachment under Section 281B were also set aside as they became untenable following the quashing of the assessment order. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760556