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2024 (2) TMI 403 - DELHI HIGH COURTValidity of final assessment order passed u/s 143(3) - as argued said assessment order has been passed without waiting for the directions to be passed by the Dispute Resolution Panel (DRP) - HELD THAT:- This Court in the cases of S.R.F. Ltd. vs. National Faceless Assessment Centre, Delhi & Anr. [2021 (7) TMI 1298 - DELHI HIGH COURT]; Anand NVH Products Private Limited vs. National E Assessment Centre Delhi & Anr. [2021 (8) TMI 1262 - DELHI HIGH COURT] and Honda Cars Limited vs. Deputy Commissioner of Income Tax [2021 (6) TMI 820 - DELHI HIGH COURT] has decided a similar issue in favour of assessee and remitted the matter to the DRP for consideration under Section 144(C) of the Act. Keeping in view the aforesaid, present writ petition is allowed and the assessment order dated 16th November, 2023 passed u/s 143(3) of the Act is quashed and the AO is directed to pass a fresh assessment order after receipt of the directions from the DRP.
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