ITAT quashes Final Assessment Order Passed Without Draft Order, terms it Void ab Initio [Read Order]
The tribunal, in its ruling, asserted that the final assessment order passed without following mandatory provisions set out under Section 144C of the Act is without jurisdiction; hence, it is liable to be quashed
By Eeva Mary Sanil - On April 16, 2025 3:19 pm - 2 mins read
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed assessment orders passed against the assessee Sanko Svance JRG Tooling India Pvt. Ltd. for Assessment Year 2016–17, declaring them invalid and without jurisdiction. The assessee filed the appeal—assessment orders passed by the Assessing Officer (AO). The matter was based on: first,…
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