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2014 (5) TMI 590 - HC - Income TaxValidity of order u/s 144C of the Act – Recommendation of TPO – Maintainability of objections – Held that:- Upon the assessee’s availing of the remedy of a reference to the DRP – it shall be considered on its merits unhindered by any question of limitation - the AO may make the reference order within the time permitted by law - the penalty orders should be separately appealed - orders appear to be prima facie consequent to the draft assessment order - Revenue is directed not to enforce it during the pendency of the reference before the DRP – Decided in favour of Assessee.
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