Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]

By Aparna. M - On April 7, 2023 2:00 pm - 2 mins read

Assessment Order - Assessment - Income Tax Act - Income Tax - ITAT - Fiber home India - Taxscan

Recently, the Delhi Income Tax Appellate Tribunal (ITAT) while granting relief to Fiber Home India held that the final assessment order issued beyond of limitation under Section 144C of the Income Tax Act, 1961 is null and void. Section 144C of Income Tax Act, 1961 states that the assessing officer shall pass a draft assessment…

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