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2019 (8) TMI 1128 - MADRAS HIGH COURTImplementation of the directions issued by DRP by the TPO instead of AO - whether subsequent order passed by AO order is time barred? - direction to deal the objection of assessee was issued to DRP by ITAT in first round of litigation - HELD THAT:- TPO implemented the DRP's directions, which, in turn, were given effect to by the AO. Thus, the assessee, having understood the factual and legal position in a proper manner, on their own volition, submitted before the TPO a representation dated 10.4.2014 requesting to take on record their submissions and give effect to the directions of the DRP. Further, the assessee undertook to provide any clarifications required. TPO took into consideration the modified order passed by the DRP and the submissions of the assessee, passed a giving effect to order dated 10.2.2015 and communicated the same to the AO, who, in turn, passed the final assessment order dated 26.2.2015. We are of the clear view that the Tribunal was right in holding that there is no jurisdictional error to invalidate the proceedings in toto and the communication of a copy of the directions of the DRP dated 12.3.2014 to the AO, stated to have been received by the AO on 21.3.2014, is not a direction within the scope of Sub-Section (5) of Section 144C. The directions issued by the DRP were to the TPO, who was, in turn, required to do the computation after considering the objections of the assessee and it is thereafter they mature into directions under Sub-Section (5) of Section 144C , which were required to be implemented in terms of Sub-Section (5) of Section 144C. Tribunal was right in rejecting the plea raised by the assessee before it. Furthermore, the case of the assessee has to be tested for its correctness in the light of the earlier proceedings and more particularly the order of the Tribunal, which remanded the matter for a fresh consideration. Thus, the assessee has not made out any ground to interfere with the order of the Tribunal.
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