{"id":49881,"date":"2025-01-12T17:52:45","date_gmt":"2025-01-12T12:22:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-adm-agro-industries-kota-akola-p-ltd-2024-207-itd-526-delhi-trib\/"},"modified":"2025-01-12T17:52:45","modified_gmt":"2025-01-12T12:22:45","slug":"dy-cit-v-adm-agro-industries-kota-akola-p-ltd-2024-207-itd-526-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-adm-agro-industries-kota-akola-p-ltd-2024-207-itd-526-delhi-trib\/","title":{"rendered":"Dy.CIT v. ADM Agro Industries Kota &#038; Akola (P.) Ltd. (2024) 207 ITD 526 (Delhi) (Trib.)"},"content":{"rendered":"<p>The AO passed final assessment order dated 28-3-2013\u00a0 without passing any draft assessment order.\u00a0 Commissioner (Appeals) had quashed final assessment order that had been passed without following mandatory provisions of section 144C(1), namely, without passing draft assessment year. On appeal the Tribunal held that\u00a0 after 1-10-2009, Assessing Officer is statutorily required to pass draft assessment order under section 144C(1), if he makes any addition before passing final assessment order under section 144C(3). Order of CIT(A) is affirmed.\u00a0\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Draft assessment order-After 1-10-2009, Assessing Officer is statutorily required to pass draft assessment order under section 144C(1)-Any addition is made  before passing final assessment order under section 144C(3)is bad in law.[S. 144C(1), 144C(3)] <\/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-49881","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cYx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49881","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=49881"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49881\/revisions"}],"predecessor-version":[{"id":49882,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49881\/revisions\/49882"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}