Non-Compliance of Procedure u/s 144B of Income Tax Act: P&H HC nullifies Income Tax Demand Notice [Read Order]

By Manu Sharma - On May 12, 2023 11:45 am - 2 mins read
Income Tax Demand Notice - Income Tax - Income Tax Demand - demand notice - non-compliance - notice - Punjab and Haryana High Court - Tax - Taxscan

The Punjab and Haryana High Court has invalidated the demand notice and penalty proceedings following an assessment order, due to the non-adherence to clauses (vii) and (viii) of Section 144B(6) of the Income Tax Act. The Division Bench of Justice Ritu Bahri and Justice Manisha Batra, ruled that the order and notice had been passed…

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