BT Global Communications India (P.) Ltd. v. DCIT (2025) 302 Taxman 298 (Delhi)(HC)

S. 143(3): Assessment-Error in heading was result of an inadvertent systemic error-Clarification issued by the Assessing Officer-Writ petition is dismissed. [S. 144C, Art. 226]

The assessee filed the writ petition on the presumption that the order passed by the Assessing Officer was draft assessment order. Dismissing the petition the Court held that  order clearly indicated that it was an order passed under section 143(3) and Assessing Officer also clarified that error in heading was result of an inadvertent systemic error.  (AY.2016-17)

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