Draft Order Time Limit Critical for Validity; Time-Barred TPO Order is a Non-Curable Defect Under the Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Time limit for passing of the draft order by AO - TPA - the passing of the time barred order by the TPO, which is again a mandatory procedure prescribed under the Act, would be a non-curable defect, having the consequence as if it was not passed. - AT....