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2024 (2) TMI 754 - BOMBAY HIGH COURTValidity of final assessment order u/s 144B and 144C - objection with the DRP - as argued notwithstanding filing of objections with DRP”) u/s 144C Subsection 2(b) within 30 days prescribed AO has proceeded to pass the impugned assessment order - stand of Revenue is assessee only informed the AO that it is filing an objection with the DRP and therefore, not to proceed to pass the final assessment order. But, the copy of the objections filed was not made available to the AO - HELD THAT:- Objections are to be considered by the DRP and not the AO, who has to only comply with the directions given under Sub-section 5 of Section 144C of the Act by DRP, as required under Sub-section 13 of Section 144C of the Act. At the same time, we also find that the AO has admitted in the assessment order that the objections were available in the portal. The reference before DRP is still pending. In our view, since Petitioner had already filed a reference raising its objections to the DRP and Section 144C of the Act requires the AO to pass the final order in conformity with the view expressed by the DRP, we will be justified in setting aside the order of AO dated 30th December 2023, which is impugned in this petition. We would also observe that the AO cannot be faulted for passing the impugned order. At the same time, the AO will also have benefit of considering the views of DRP while passing a fresh assessment order.
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