The last analysis acquisition around part 144C read having point 143(3) ended up being passed rather than jurisdiction

The last analysis acquisition around part 144C read having point 143(3) ended up being passed rather than jurisdiction

Your order are quashed

S. 144C : Reference to conflict quality panel – Write analysis order – Tribunal remanding the issue – Examining Officer passing latest acquisition – Passing of write buy are necessary – Purchase quashed and remanded [S.92CA(4), 143(3), 254(1)), Artwork 226]

Making it possible for the fresh new petition brand new Legal held that in case legislation mandated a particular thing to get done in a certain trends, it needed to be carried out in you to trends. Because the case is actually remitted to the Assistant Commissioner/Import Prices Manager, it was incumbent on their region having introduced a great draft investigations order around section 143(3) understand having area 92CA(4) and you may section 144C(1). They might not sidestep this new statutory cover given underneath the Operate and you will reject brand new assessee the right to document a loan application just before new Disagreement Solution Committee. The final buy was quashed therefore the case was remitted back on the Assistant Commissioner to pass a good write comparison buy.(AY. 2009-ten in order to 2011-12)

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