Non-resident made eligible assessee by Finance Act, 2020 with effect from 1-4-2020,reassessment proceedings conducted after that date. Assessing Officer justified in adhering to provisions prescribed under amended provision.(AY.2014-15)
Abrar Fakirmohmmad Shaikh v. ITO (IT) (2023)108 ITR 127/ 226 TTJ 721 ( Pune) (Trib)
S. 144C : Reference to dispute resolution panel-Non-Resident-Assessment-Eligible assessee —Order under Section 92CA is not prerequisite in case of Non-resident.[S.92CA]