https://www.taxtmi.com/caselaws?id=761710 Delhi HC dismissed the petition with costs. Petitioner challenged an assessment order claiming it was erroneously passed under Section 144C instead of Section 143(3), arguing they were not an eligible assessee for Section 144C proceedings. Revenue contended the order was validly passed under Section 143(3). HC held that despite initial systemic error in portal reflection, the AO had clearly clarified through communication that the order was issued under Section 143(3). The petitioner's challenge based on incorrect assumption about the applicable section was unsustainable and without merit. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 15 Nov 2024 12:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761710 Delhi HC dismissed the petition with costs. Petitioner challenged an assessment order claiming it was erroneously passed under Section 144C instead of Section 143(3), arguing they were not an eligible assessee for Section 144C proceedings. Revenue contended the order was validly passed under Section 143(3). HC held that despite initial systemic error in portal reflection, the AO had clearly clarified through communication that the order was issued under Section 143(3). The petitioner's challenge based on incorrect assumption about the applicable section was unsustainable and without merit. Case-Laws Income Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761710