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2023 (12) TMI 226 - DELHI HIGH COURTValidity of assessment order u/s 144C - non adherence to DRP directions - Whether assessment in accordance with the prescribed procedure? - AO mandation to pass the final order including the view expressed by the DRP - HELD THAT:- This Court is in agreement with the view expressed in Sulzer Pumps [2021 (12) TMI 891 - BOMBAY HIGH COURT] decision. Once the objections have been filed by the assessee against a draft assessment order within the time limit prescribed under Section 144C(2)(b), the rest of the procedure should be followed as prescribed and the final assessment order ought to be passed by the Assessing Officer in accordance with the directions issued by the DRP. This Court is further of the view that no prejudice will be caused to the Respondent-Department if the present petition is allowed and the impugned assessment order is set aside as Respondent-Department would be well within its rights to pass a fresh assessment order post the receipt of direction from the Respondent No. 3-DRP. Accordingly the impugned assessment order, the computation sheet as well as all the subsequent notices are set aside and the writ petition is allowed.
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