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2017 (3) TMI 197 - AT - Income TaxDRP power or authority to direct the TPO to decide the percentage of risk adjustment - Held that:- DRP has no authority either to direct the Assessing Officer or TPO to make further enquiry and decide the matter. The DRP at the best call for remand report from any income tax authority namely either the TPO or the Assessing Officer and decide the issue arises for adjudication by itself. It is also open to the DRP to make further enquiry by itself. However, the DRP has no authority or jurisdiction to direct the TPO to make any enquiry. Thus the order of the lower authorities including the DRP is set aside. The DRP shall decide the issue afresh after considering the relevant material on record.
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