Perfetti Van Melle India (P) Ltd. vs ACIT
Validity of draft assessment order-Section 144C of the Income Tax Act, 1961. Power of Assessing Officer-Assessee has challenged validity of draft assessment order and also legality and validity of subsequent DRP and final assessment order. Whether, draft [LexDoc Id : 567861]
ITAT (Delhi)
2020
Atos India (P) Ltd. vs DCIT
Validity of assessment-Non existing entity-Whether, assessment has been framed on non-existing entity and accordingly is void ab initio. Held, AO had passed draft assessment order as well as fi [LexDoc Id : 567860]
