Anantula Vijay Mohan v. DCIT(2025) 236 TTJ 312 / 174 taxmann.com 1002 (Bang)(Trib)

S. 144C: Reference to dispute resolution panel-Non-resident-Draft assessment order-Validity of assessment]-Eligible assessee]-[S.144C(15)(b), 147, 148]

Assessee being a non-resident and, therefore, an “eligible assessee” under s. 144C(15)(b), final assessment order under s. 147 passed by the AO without issuing a draft assessment order under S  144C(1) lacked jurisdiction and was null and void. (AY. 2016-17, 2017-18)

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