assessee's father. The assessee explained that there was a drafting error in the
deed, which was executed by Shamsher Singh Kler ... 2011 the A/R stated that there was a drafting error in the sale deed No
236907. But there was no information received regarding
Assessing Officer suffers from
jurisdictional error as the learned Assessing Officer did not record
any reasons in the draft assessment order based on which
those of comparables) while computing
Margin of comparables;
2.10. committing factual errors in the computation of working capital
adjustment;
2.11. including companies having high margins ... suffers from jurisdictional error as the Ld.
AO has not recorded any reasons in the draft assessment order based on
which he reached the conclusion
certain provision. The reason why a certain language
was used in a draft bill and why the provision ultimately enacted carried a
different expression cannot ... ACIT (supra) fell in a serious error in merely comparing the language used in the
draft bill and final enactment to assign a particular meaning
suffers from jurisdictional error as the Ld.
AO did not record any reasons in the draft assessment order based on
which he reached the conclusion ... with respect to the jurisdictional
error that the Ld. assessing officer has not recorded any reasons in the draft
assessment order for reference
certain provision. The reason why a certain language
was used in a draft bill and why the provision ultimately enacted carried a
different expression cannot ... ACIT (supra) fell in a serious error in merely comparing the language used in the
draft bill and final enactment to assign a particular meaning
Based on the recommendation of the TPO, the Assessing Officer issued a draft
assessment order u/s. 143(3) r.w.s 144C ... learned DRP has committed a legal error in not considering the
objections to the draft order u/s. 143(3) r.w.s. 144C
suffers from
jurisdictional error as the Ld. AO has not recorded
any reasons in the draft assessment order based on
which he reached the conclusion
made by AO suffers from jurisdictional error as the AO did not record any
reasons in the draft assessment order based on which he reached
suffers from
jurisdictional error. The Ld. AO has not recorded any
reasons in the draft assessment order based on which
he reached the conclusion that
