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2024 (3) TMI 316 - BOMBAY HIGH COURTValidity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C that it had filed objection by way of an email - AO unaware of Petitioner having filed objection before the DRP after expiry of prescribed period of 30 days proceeded to pass the assessment order - HELD THAT:- Since Petitioner had already filed a reference raising its objections to the DRP within the 30 days period and Section 144C(4) of the Act requires the AO to pass a final order including the view expressed by the DRP, we set aside the order of the AO impugned in this petition. We find support for this view in Sulzer Pumps India Pvt. Ltd [2021 (12) TMI 891 - BOMBAY HIGH COURT] - We shall also observe that the AO cannot be faulted for passing the impugned order. At the same time, the AO will also have the benefits of considering the views of the DRP while passing a fresh assessment order. AO shall take further steps in the matter after the DRP passes its order on the objection filed by Petitioner, in accordance with law.
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