| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), Pramod Kumar (AM) |
| SECTION(S): | 92CA(3) |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | Draft assessment order, null & void |
| COUNSEL: | Nitin Narang |
| DATE: | September 30, 2014 (Date of pronouncement) |
| DATE: | October 18, 2014 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Failure to pass draft assessment order after TPO's order renders proceedings void. SCN cannot be equated with draft assessment order | |
Even though a transfer pricing adjustment under section 92CA(1) was made to the income of the assesse, and accordingly the assessee is covered by the provisions of Section 144C(15), the Assessing Officer did not furnish to the assessee a draft …
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