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2022 (3) TMI 1563 - ITAT BANGALORERectification of mistake - validity of final assessment order as not conforming binding directions of ld. DRP - Tribunal has remanded the issue back of the Ld.AO/TPO with a direction to pass final assessment order in consonance with the DRP directions - reply by the Ld.AO expressing his inability to follow the DRP direction - HELD THAT:- We note that the above reproduced letter by the Ld.AO revels the intention very clearly. While passing the order [2021 (4) TMI 151 - ITAT BANGALORE] the above letter was missed to be considered. Therefore henceforth, para 11 of the impugned order shall be substituted saying assessment order to be bad in law and the same is quashed and setaside. Miscellaneous Petition filed by assessee stands allowed.
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