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| The Tax Publishers2020 TaxPub(DT) 1726 (P&H-HC) INCOME TAX ACT, 1961
Section 144C
Where petitioner contended that draft assessment order could not be converted into an assessment order under section 143(3), writ petition was disposed of with clarification that petitioner would be at liberty to challenge any subsequent order, which may be passed and take all pleas before the appropriate authority.
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Assessment - Validity - Whether draft assessment order could not be converted into an assessment order under section 143(3) -
Petitioner filed writ petition for issuance of a writ in the nature of certiorari for quashing draft assessment order under section 144C(1). Case of revenue was that in said order it was wrongly mentioned that it was a draft order but actually it was an assessment order under section 143(3). Held: Revenue was in process of doing needful. Petitioner contended that said order could not be converted into an assessment order under section 143(3). It further argued that order could not be rectified and it should also be open to it to challenge in case any rectification, which was not borne out by law, was made. Revenue accepted aforesaid offer. Resultantly, writ petition was disposed of with clarification that petitioner would be at liberty to challenge any subsequent order which may be passed and take all pleas before the appropriate authority.
REFERRED :
FAVOUR : Instruction issued
A.Y. :
IN THE PUNJAB & HARYANA HIGH COURT
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