section (3) of section 92CA; and
(ii) any non-resident not being a company, or any
foreign company.
20. Whether the provisions of Section 144C ... returned income of an eligible assessee, as
noted, sub-section (1) of Section 144C lays down the
procedure to be followed notwithstanding anything
31st January, 2018 passed by the Assessing Officer
under Section 143(3) read with Section 144C(13) read
with Section 254 of the Income ... 31st January, 2018 has been
passed in terms of Section 143(3) read with Section 144C
read with Section
alternative remedy. This is for the reason that in terms of
Section 144C (5) read with Section 144 C (8) , the DRP has no
jurisdiction
final assessment order dated 30 th October 2017 under
Section 143(3) read with Section 144C(13) of the Act.
5. Aggrieved by the said ... 2340-21group.doc
extended.
20. Sub-Sections (5) to (12) of Section 144C of the Act set out the
procedure for receipt, adjudication
final assessment order dated 30 th October 2017 under
Section 143(3) read with Section 144C(13) of the Act.
5. Aggrieved by the said ... 2340-21group.doc
extended.
20. Sub-Sections (5) to (12) of Section 144C of the Act set out the
procedure for receipt, adjudication
final assessment order dated 30 th October 2017 under
Section 143(3) read with Section 144C(13) of the Act.
5. Aggrieved by the said ... 2340-21group.doc
extended.
20. Sub-Sections (5) to (12) of Section 144C of the Act set out the
procedure for receipt, adjudication
final assessment order dated 30 th October 2017 under
Section 143(3) read with Section 144C(13) of the Act.
5. Aggrieved by the said ... 2340-21group.doc
extended.
20. Sub-Sections (5) to (12) of Section 144C of the Act set out the
procedure for receipt, adjudication
Officer passed under sub-section (3) of section 92CA ; and
(ii) any foreign company."
Objective of Insertion of Section 144C :
12. Prior ... section 13 is to be read alongwith sub- section 12 and
if read together, we have no doubt in our mind that Section 144C
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
March 2020 of the
Dispute Resolution Panel ("DRP") under section 144C(5) of the
Income-tax Act, 1961 (hereinafter referred ... 144C and that of
Section 153 of the Act be kept open, and his submissions on the mandate of
Section 144C
