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2022 (3) TMI 441 - HC - Income TaxValidity of assessment order passed u/s 143(3) - as argued this order has been passed notwithstanding being informed that there is a reference pending before the Dispute Resolution Panel (DRP) - HELD THAT:- In our view, since the order passed under Section 143(3) has been passed notwithstanding petitioner’s reference to DRP, that order is required to be quashed and set aside and is hereby quashed and set aside. Respondents to pass fresh assessment order considering the observations of the DRP in its order dated 29th December 2021.
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