• July 16, 2025
• jvassociatesadmin

Procedure under Section 144C(1) of Income Tax Act 1961 is mandatory — Failure to follow the procedure by the assessing officer is a fatal error –Kerala High Court.

Procedure under Section 144C(1) is mandatory. The assessing officer ought to have in the first instance forwarded a draft of the proposed order of assessment to petitioner as stipulated therein.