TMI Blog2018 (8) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) is a nullity, however, the Court refrains from expressing anything further, which implies that the Revenue s option to proceed afresh and conclude the assessment order, is kept open. Obviously in BSC C C Joint Venture [ 2018 (2) TMI 1915 - DELHI HIGH COURT] the Court took the matter further and directed the completion of proceedings for issuance of final assessment order. Notably, however, BS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE A. K. CHAWLA For the Petitioner : Mr Deepak Chopra and Mr Harprit Singh Ajmani and Mr Rohan Khare, Advocates. For the Respondent : Mr Asheesh Jain, Senior Standing Counsel for Revenue. ORDER We have heard the learned counsel for the parties. Pricing Officer (TPO) s proposals, with the Assessing Officer(A.O.) s proposed additions, were not made in the form of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration to the TPO. This resulted in a fresh reference by the A.O. to the TPO under Section 92CA(1) of the Act . On 09.10.2017, the TPO passed an order under Section 92CA(3) of the Act, proposing adjustments. It was, in these circumstances, that the A.O. was expected to issue a draft assessment order; instead he proceeded to pass a final order, incorporating the adjustments along with other a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich implies that the Revenue s option to proceed afresh and conclude the assessment order, is kept open. Obviously in BSC C C Joint Venture (supra), the Court took the matter further and directed the completion of proceedings for issuance of final assessment order. Notably, however, BSC C C Joint Venture(supra) was premised upon consent of the parties to treat the final order a draft order. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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