{"id":200095,"date":"2018-08-13T09:53:48","date_gmt":"2018-08-13T04:23:48","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=200095"},"modified":"2018-08-16T15:48:57","modified_gmt":"2018-08-16T10:18:57","slug":"assessment-order-passed-without-draft-assessment-as-mandated-by-section-144-c-of-the-it-act-held-without-jurisdiction","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/08\/13\/assessment-order-passed-without-draft-assessment-as-mandated-by-section-144-c-of-the-it-act-held-without-jurisdiction\/","title":{"rendered":"Assessment order passed without \u2018draft assessment\u2019 as mandated by Section 144-C, IT Act – Held without jurisdiction"},"content":{"rendered":"

Bombay High Court: <\/strong>A Division Bench comprising of M.S. Sanklecha and Sandeep K. Shinde, JJ., allowed a writ petition filed against the assessment order passed by the Revenue against the petitioner for the year 2011-12.<\/p>\n

The petitioner was a foreign company<\/em> and as such an eligible assessee<\/em> as defined in Section 144-C(15) of the Income Tax Act, 1961. The Revenue passed the impugned assessment order under Section 144(3) read Section 144-C(13) read with Section 254. The petitioner challenged the said order contending that it was passed without following the procedure as mandated by Section 144-C. It is pertinent to note that the said section provides that a draft assessment order<\/em> has to be made before the final order for certain assessees that also include a foreign company<\/em>.<\/p>\n

The High Court observed that passing a draft assessment order<\/em> wherever provided for by Section 144-C is mandatory. The object being to ensure that the disputes of foreign companies<\/em> are resolved expeditiously, as the eligible assessees<\/em> are given an opportunity to submit objections prior to passing the final order. The said procedure not being complied with by the Revenue in present case where the petitioner – a foreign company<\/em> – was an eligible assessee<\/em>, the High Court held that the final order passed was sans jurisdiction. Accordingly, the impugned order was set aside while allowing the petition. The Revenue was given liberty to take steps as available to it in law. [Dimension Data Asia Pacific PTE Ltd. v. CIT,2018 SCC OnLine Bom 2111<\/a>, dated 06-07-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"

Bombay High Court: A Division Bench comprising of M.S. Sanklecha and Sandeep K. 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Shah and B.V. Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein the High Court had quashed the assessment order under Income Tax Act, 1961 and had further cautioned that if such orders continued to be passed, the Court will\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":200095,"position":5},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/200095","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=200095"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/200095\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/74381"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=200095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=200095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=200095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}