under Section 274 read with Section 270A of the act (the
Impugned Penalty Notice); (v) Draft Assessment Order dated
30.08.2023 under Section 144C ... statutory time limit
prescribed under section 153 for passing the final assessment order under
Section 143 read with Section 144C expired on 30 September
more
particularly, sub-section (1), sub-section (4) and sub-section (13)
of Section 144C of the Act vis-a-vis the provisions of Section ... taken that the limitation as prescribed where Section 153 applies
to the proceedings under Section 144C . Also there is one more
decision of the Division
quashing the impugned Draft Assessment
Order dated 13 March, 2024 under Section 144C(1) of the Act;
Impugned Assessment Order dated 18.04.2024 under Section ... petitioner's contention that
thereafter a draft assessment order under section 144C(1) of the Act was passed
receipt of directions from the DRP as per the provisions of Section 144C
of the Act.
7 The Petitioner filed its objections with ... give effect to
their directions as per provisions of Section 144C(13) of the Act.
11 Thereafter, the Petitioner filed a letter dated
notice dated
31.05.2022 issued under Section 148A(b) (Exhibit D1); the
order dated 28.07.2022 passed under section 148A(d) of the Act
("Exhibit ... under section
148 of the Act ("Exhibit Fl "); the assessment order dated
23.03.2024 passed under section 147 read with section 144C
assessment order passed against the petitioner under section
143(3) read with section 144C of the Income-tax Act, 1961 (for short
draft assessment order
and pass the final 30 days
Assessment order u/s. 144C (3) of the Act
TOTAL TIME REQUIRED 6 MONTHS
draft assessment order
and pass the final 30 days
Assessment order u/s. 144C (3) of the Act
TOTAL TIME REQUIRED 6 MONTHS
draft assessment order
and pass the final 30 days
Assessment order u/s. 144C (3) of the Act
TOTAL TIME REQUIRED 6 MONTHS
draft assessment order
and pass the final 30 days
Assessment order u/s. 144C (3) of the Act
TOTAL TIME REQUIRED 6 MONTHS
