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2022 (2) TMI 1419 - AT - Income TaxValidity of assessment u/s 144C not following the directions of the DRP by the Assessing Officer follow the directions of the DRP by the Assessing Officer - Existence of Permanent Establishment [PE] - Attribution of profit - HELD THAT:- This Tribunal [2021 (12) TMI 545 - ITAT DELHI] has held the impugned assessment orders as non-est it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying out the binding directions of the DRP which is a clear violation of the binding provisions of section 144C(13) of the Act. Therefore, in our humble opinion, the impugned assessment orders are non-est. We are of the further opinion that once the assessment orders have been held to be non-est, the ld. CIT could not have assumed jurisdiction u/s 263 of the Act over a non assessment order which can never be erroneous and prejudicial to the interest of the Revenue. Thus this Tribunal held the impugned assessment order as nonest. Sublato Fundamento Cadit Opus, meaning thereby, that in case the foundation is removed, the super structure falls.
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