Tribunal held that t on December 27, 2018, the Assessing Officer had quantified the taxable income and determined tax payable and had issued and served the demand notice. This action of the Assessing Officer had brought the proceedings to an end and the proceedings initiated under section\u00a0144C\u00a0of the\u00a0Income-tax Act, 1961\u00a0stood concluded. There is no provision in the Act for a proposed draft notice of demand and secondly, whether the demand had been entered in the demand and collection register or the order uploaded in the Department was an internal matter of the Department and could not be taken into consideration to decide whether the demand notice issued along with the order dated December 27, 2018 completed the proceedings. The Assessing Officer had bypassed sub-sections (3) and (13) of section\u00a0144C\u00a0. The proceedings culminated on December 27, 2018 when the demand notice was issued and served upon the assessee along with the penalty notice under section\u00a0274\u00a0and, therefore, all the subsequent proceedings and orders become non est.( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144C : Reference to dispute resolution panel -Draft assessment order – Proceedings concluded – Assessing Officer quantifying taxable income and determining tax payable and issuing and serving demand notice \u2014Subsequent proceedings and orders non est \u2014 Subsequent participation would not debar assessee to raise validity before appellate authority.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13631","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3xR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13631\/revisions"}],"predecessor-version":[{"id":13632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13631\/revisions\/13632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}