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“draft assessment order”

Assessment ProceduresSection 144CSection 144C4,773 judgments

The decision most relied on for draft assessment order is ACIT v. Serajuddin & Co. (454 ITR 312), cited in 580 judgments on BharatTax.

Leading authorities on draft assessment order

ACIT v. Serajuddin & Co.
454 ITR 312 · 2023 · High Court
580
citing judgments

Approval under Section 153D of the Income Tax Act is mandatory for assessment orders in search cases. While elaborate reasons for approval are not required, the approving authority must provide some indication that it has examined the draft orders and found them to meet the requirements of law.

Principal Commissioner of Income-tax v. Subodh Agarwal
149 Taxmann.com 373 · 2023 · High Court
194
citing judgments

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

Vijay Television (P.) Ltd. v. DRP
369 ITR 113 · 2014 · High Court
140
citing judgments

Passing a final assessment order under Section 143(3) directly, without first issuing a draft assessment order under Section 144C(1) for an eligible assessee, constitutes a fundamental jurisdictional defect. This defect cannot be cured by a subsequent corrigendum, especially if issued beyond the prescribed period of limitation.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

JCB India Ltd. v. DCIT
398 ITR 189 · 2017 · High Court
49
citing judgments

The requirement to pass a draft assessment order under Section 144C of the Act is mandatory. A final assessment order issued without such a draft order is a nullity, constituting an incurable jurisdictional error that cannot be saved by Section 292B, even in set-aside proceedings following an ITAT remand.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Chandrakant Dharia v. ITO
469 ITR 262 · Reported
34
citing judgments

An adverse assessment order cannot be passed without granting an opportunity of personal hearing to the taxpayer. Where income is to be varied based on evidence, a personal hearing is mandatory.

Judgments citing draft assessment order

JCIT, (OSD) CC-1, Noida vs. IV County Pvt. Ltd., Noida

In the result, the appeal of the revenue is dismissed

ITA 1357/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

JCIT, (OSD) CC-1, Noida vs. Country Infrastructures Private Limited, Noida

In the result, the appeal of the revenue is dismissed

ITA 1356/DEL/2021[2013-14]Status: DisposedITAT Delhi04 Dec 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

DCIT, CC-1, Noida vs. Aba Builders Ltd., Noida

In the result, the appeal of the revenue is dismissed

ITA 1351/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

IV County Pvt. Ltd., Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1172/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

IV County Pvt. Ltd., Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1171/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1168/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1167/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1166/DEL/2021[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

Country Infrastructure Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1165/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

stating that the Learned Additional Commissioner of Income Tax, Central Circle, Meerut had accorded mechanical approval u/s 153D of the Act to the draft assessment order in the instant case. No papers were filed in support of this additional ground by the ld AR before us. Since, this additional ground

Iljin Automotive Private Limited, Kanchipuram vs. DCIT Corporate Circle 2(2), Chennai

The appeal stand partly allowed in terms of our above order

ITA 1834/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Dec 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1834/Chny/2017 (िनधा)रणवष) / Assessment Year: 2013-14) M/S. Iljin Automotive Private Limited Dcit बनाम/ Plot No.B1 & B2, Sipcot Industrial Park Corporate Circle-2(2), Irungattukottai, Sriperumbudur Chennai. Vs. Kanchipuram-602 105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaaci-2641-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sandeep Bagmar (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024 आदेश / O R D E R

For Appellant: Shri Sandeep Bagmar (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 143(3)Section 144C(5)Section 32Section 43ASection 92CSection 92C(3)

passed an order u/s 92CA (3) on 25-10-2016 proposing certain Transfer Pricing (TP) adjustment. Incorporating the same, a draft assessment order was passed on 16-11-2016 which was subjected to assessee’s objections before Ld. DRP. Pursuant to the directions of Ld. DR, Ld.AO passed final assessment

Amit Gupta and Sons HUF, Meerut vs. DCIT Central Circle, Meerut

In the result, the appeal of the assessee is allowed

ITA 1541/DEL/2024[2013-14]Status: DisposedITAT Delhi03 Dec 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshamit Gupta & Sons Huf, Vs. Dcit, A-88, Defence Colony, Central Circle, Mawana, Meerut, Up Meerut (Appellant) (Respondent) Pan:Aagha5778R Assessee By : Shri Ankit Kumar, Adv Shri Lalit Mohan, Ca Revenue By: Shri Poojan Rana, Sr. Dr Date Of Hearing 18/11/2024 Date Of Pronouncement 03/12/2024

For Appellant: Shri Ankit Kumar, AdvFor Respondent: Shri Poojan Rana, Sr. DR
Section 115BSection 127(2)Section 132(1)Section 139(1)Section 143(3)Section 153Section 153CSection 153DSection 69ASection 69C

approval dated 27-12-2017 under section 153D of the Act, it is crystal clear that the Learned AO had merely placed the draft assessment orders before the Learned JCIT while seeking approval under section 153D of the Act and that the copies of seized documents, seized hard disk ... which were also part of the seizure were not even furnished before the Learned JCIT for his perusal before granting approval to the draft assessment orders. Accordingly, the Learned AR pleaded before us that the approval granted under section 153D of the Act should be construed as a mechanical approval

Abbas Ali Akhil, Usa vs. ACIT-Int-Tax-1, Hyderabad

In the result, the appeal of assessee in ITA No

ITA 93/HYD/2024[2018-19]Status: DisposedITAT Hyderabad29 Nov 2024AY 2018-19

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआ.अपी.सं / Ita Nos.69 & 91/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2018-19)

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri K. Meghnath Chowhan, CIT-DR
Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 15Section 153(2)Section 2(14)Section 45

assessee's share of sale consideration of Rs.7,81,75,000/-, as income arising from capital gain from transfer of property and passed draft assessment order u/s 144C(1) of the Act, on 15.03.2023. 9. Aggrieved by the draft assessment order, the assessee filed objections before the learned ... with the said provision. As per the provision of section 144C, in case of an eligible assessee, the Assessing Officer shall pass a draft assessment order and served on the assessee, if he proposes to make any variation in his total income. The assessee, after receipt of draft assessment order

Abbas Ali Akhil, Usa vs. ACIT-Int-Tax-1, Hyderabad

In the result, the appeal of assessee in ITA No

ITA 92/HYD/2024[2016-17]Status: DisposedITAT Hyderabad29 Nov 2024AY 2016-17

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआ.अपी.सं / Ita Nos.69 & 91/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2018-19)

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri K. Meghnath Chowhan, CIT-DR
Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 15Section 153(2)Section 2(14)Section 45

assessee's share of sale consideration of Rs.7,81,75,000/-, as income arising from capital gain from transfer of property and passed draft assessment order u/s 144C(1) of the Act, on 15.03.2023. 9. Aggrieved by the draft assessment order, the assessee filed objections before the learned ... with the said provision. As per the provision of section 144C, in case of an eligible assessee, the Assessing Officer shall pass a draft assessment order and served on the assessee, if he proposes to make any variation in his total income. The assessee, after receipt of draft assessment order

Mir Ibrahim Ali, Usa vs. ACIT, Int-Tax-1, Hyderabad

In the result, the appeal of assessee in ITA No

ITA 91/HYD/2024[2018-19]Status: DisposedITAT Hyderabad29 Nov 2024AY 2018-19

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआ.अपी.सं / Ita Nos.69 & 91/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2018-19)

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri K. Meghnath Chowhan, CIT-DR
Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 15Section 153(2)Section 2(14)Section 45

assessee's share of sale consideration of Rs.7,81,75,000/-, as income arising from capital gain from transfer of property and passed draft assessment order u/s 144C(1) of the Act, on 15.03.2023. 9. Aggrieved by the draft assessment order, the assessee filed objections before the learned ... with the said provision. As per the provision of section 144C, in case of an eligible assessee, the Assessing Officer shall pass a draft assessment order and served on the assessee, if he proposes to make any variation in his total income. The assessee, after receipt of draft assessment order

Mir Ibrahim Ali, Usa vs. ACIT, Int-Tax-1, Hyderabad

In the result, the appeal of assessee in ITA No

ITA 69/HYD/2024[2016-17]Status: DisposedITAT Hyderabad29 Nov 2024AY 2016-17

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआ.अपी.सं / Ita Nos.69 & 91/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2018-19)

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri K. Meghnath Chowhan, CIT-DR
Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 15Section 153(2)Section 2(14)Section 45

assessee's share of sale consideration of Rs.7,81,75,000/-, as income arising from capital gain from transfer of property and passed draft assessment order u/s 144C(1) of the Act, on 15.03.2023. 9. Aggrieved by the draft assessment order, the assessee filed objections before the learned ... with the said provision. As per the provision of section 144C, in case of an eligible assessee, the Assessing Officer shall pass a draft assessment order and served on the assessee, if he proposes to make any variation in his total income. The assessee, after receipt of draft assessment order

Spl Infrastructure Pvt. Lt, Alwarpet, Chennai vs. ITO, Corporate Circle 6(1), Chennai

ITA 325/CHNY/2023[2018-19]Status: DisposedITAT Chennai29 Nov 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.325/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Spl Infrastructure Pvt. Ltd., Vs. The Income Tax Officer, 15, Kasturi Rangan Road, Corporate Circle – 6(1), Alwarpet, Chennai 600 018. Chennai. [Pan: Aaics0881N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.10.2024 घोषणा की तारीख /Date Of Pronouncement : 29.11.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 11 Grounds Of Appeal. The Ld. Ar Shri N. Arjun Raj, Advocate, Drew Our Attention To Ground No. 11 & Submits That This Matter Requires To Be Remanded To The File Of The Assessing

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 56Section 56(2)(viib)

perusal of the assessment order at page 5, which shows that the Assessing Officer issued show-cause notice dated 15.03.2021 incorporating draft assessment order for the proposed addition by giving an opportunity to the assessee in the form of show- cause why the assessment order should not be passed with

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-5(2), Mumbai

ITA 1309/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

sake of convenience and brevity. ITA No. 1303/MUM/2024 2. The grounds of appeal of the assessee are as under: A) Non-passing Draft Assessment order u/s 144C 1. The Commissioner of Income Tax (Appeal) ("Ld. CIT (A)") has erred in not quashing the final assessment order passed by the Assessing ... Officer ("AO") without passing the draft assessment order as required u/s 144C of the Act as the appellant is a non-resident and falls under the definition of an ‘eligible assessee'. On the facts and circumstances of the case and in law, assessment order passed by the AO is without

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai

ITA 1308/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

lead case for the sake of convenience and brevity. ITA No. 1303/MUM/2024 2. The grounds of appeal are as under: A) Non-passing Draft Assessment order u/s 144C 1. The Commissioner of Income Tax (Appeal) ("Ld. CIT (A)) has erred in not quashing the final assessment order passed ... Assessing Officer ("AO") without passing the draft assessment order as required u/s 144C of the Act as the appellant is a non-resident and falls under the definition of an "eligible assessee'. On the facts and circumstances of the case and in law, assessment order passed

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai

ITA 1307/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

lead case for the sake of convenience and brevity. ITA No. 1303/MUM/2024 2. The grounds of appeal are as under: A) Non-passing Draft Assessment order u/s 144C 1. The Commissioner of Income Tax (Appeal) ("Ld. CIT (A)") has erred in not quashing the final assessment order passed ... Assessing Officer ("AO") without passing the draft assessment order as required u/s 144C of the Act as the appellant is a non-resident and falls under the definition of an 'eligible assessee'. On the facts and circumstances of the case and in law, assessment order passed

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai

ITA 1306/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

sake of convenience and brevity. ITA No. 1303/MUM/2024 2. The grounds of appeal of the assessee are as under: A) Non-passing Draft Assessment order u/s 144C 1. The Commissioner of Income Tax (Appeal) ("Ld. CIT(A)") has erred in not quashing the final assessment order passed by the Assessing ... Officer ("AO") without passing the draft assessment order as required u/s 144C of the Act as the appellant is a non-resident and falls under the definition of an 'eligible assessee'. On the facts and circumstances of the case and in law, assessment order passed by the AO is without