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2013 (1) TMI 921 - ITAT CHENNAIWhether the order passed u/s 144C is valid - Held that - the assessee could have filed the objections there against before the DRP within 30 days of the receipt of the said order - while the assessee filed the objections before the DRP with delay of 13 days and that there was no liberty with the DRP to condone such delay - DRP has also not given any direction to pass the order as per the draft assessment order - instant appeal is not covered by the provisions of section 253(1)(d) of the Act - Decided against the assessee
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