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    <title>2013 (2) TMI 948 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC invalidated an income tax assessment order for non-compliance with Section 144C of the Income Tax Act. The court held that the Assessing Officer&#039;s failure to issue a draft order and provide an opportunity to object renders the order void, even for assessment year 2008-09. The CBDT circular limiting Section 144C&#039;s applicability was rejected, and the writ petition was deemed maintainable due to the order being jurisdictionally defective.</description>
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    <pubDate>Thu, 21 Feb 2013 00:00:00 +0530</pubDate>
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      <description>The HC invalidated an income tax assessment order for non-compliance with Section 144C of the Income Tax Act. The court held that the Assessing Officer&#039;s failure to issue a draft order and provide an opportunity to object renders the order void, even for assessment year 2008-09. The CBDT circular limiting Section 144C&#039;s applicability was rejected, and the writ petition was deemed maintainable due to the order being jurisdictionally defective.</description>
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      <pubDate>Thu, 21 Feb 2013 00:00:00 +0530</pubDate>
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