AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]

By Aparna. M - On October 31, 2023 5:30 pm - 2 mins read

AO - final assessment order - mandatory - Income Tax Act - ITAT allows Appeal - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, held that assessing officers could not pass a final assessment order without complying with the mandatory requirements under Section 144C of the Income Tax Act, 1961. Therefore, the Bench allowed the appeal filed by the assessee. The assessee, Defsys Solutions Pvt Ltd, filed the appeal before the…

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