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2023 (9) TMI 1333 - ITAT DELHIValidity of assessment u/s 144C - AO without passing draft assessment order and providing an opportunity to file objections before the DRP by the assessee passed final assessment order u/s 144C - HELD THAT:- As the AO passed the final assessment order without passing draft assessment order the ratio of the decisions of Headstrong Services India Pvt. Ltd. [2020 (12) TMI 1086 - DELHI HIGH COURT] and Nokia India Pvt. Ltd. [2017 (9) TMI 1838 - DELHI HIGH COURT] squarely applies to the facts of the assessee’s case. Thus, respectfully following the above said decisions, we quash the final assessment order passed by the AO u/s 143(3)/144C/254 of the Act for the AY 2009-10 also. Ground no.1 of cross objection filed by the assessee is allowed.
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