Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 114 - AT - Income TaxValidity of final assessment order passed u/s 144C(13) - DRP orders/directions after final assessment order passed - HELD THAT:- DRP can give directions only in pending assessment proceedings, and once the assessment order is passed, the learned DRP would have no power to pass any directions as contemplated under section 144C(5) of the Act. See Undercarriage and Tractor Parts Pvt. Ltd [2023 (9) TMI 759 - BOMBAY HIGH COURT] Accordingly, since in the present case, the A.O. had already passed the final assessment order under section 143(3) r/w section 144C(3) of the Act on 15/04/2021, the directions issued by the learned DRP on 29/11/2021 and the consequent final impugned assessment order dated 27/12/2021, are void ab initio.
|