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Thursday, 19 June 2014. Assessment sans draft order, belated corrigendum held invalid. Please find below summary of ruling in case of Vijay Television Pvt. Ltd. vs. DRP, ACIT, CIT. Final assessment order passed after TPOs order, without issuing draft assessment order, invalid and not in accordance with Sec 144C;. AOs corrigendum passed in subsequent month treating earlier assessment order as draft order us 143C too invalid;. Proceedings before AO DRP. Thereafter, the assessing officer, instea.CONTENT
This web page lqconsultants.blogspot.com states the following, "Assessment sans draft order, belated corrigendum held invalid." We saw that the webpage said " Please find below summary of ruling in case of Vijay Television Pvt." It also said " DRP, ACIT, CIT. Final assessment order passed after TPOs order, without issuing draft assessment order, invalid and not in accordance with Sec 144C;. AOs corrigendum passed in subsequent month treating earlier assessment order as draft order us 143C too invalid;. Proceedings before AO DRP. Thereafter, the assessing officer, instea."