Order passed Referring to Section 144(C)(1) of Income Tax Act to be Construed only as Draft Assessment Order: Madras HC [Read Order]
Order passed referring to Section 144(C)(1) of Income Tax Act to be construed only as draft assessment order, rules Madras HC
By Kalyani B. Nair - On April 1, 2024 11:04 am - 2 mins read
In a significant ruling the Madras High Court observed that the order passed referring to Section 144(C)(1) of the Income Tax Act, 1961 is to be construed only as draft assessment order. The case of the petitioner is that the petitioner filed return of income on 09.03.2022 and thereafter filed revised returns on 31.03.2022. As…
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