TMI Blog2022 (2) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended time as per Ext. P2 Circular, which is binding on the respondents. However, the 1st respondent without considering the same, has passed Ext. P3 final assessment order. I find that Ext. P3 is issued in violation of the principles of natural justice and against the provisions of Section 144C and Ext. P2 Circular issued by CBDT. Accordingly, Ext. P3 Final Assessment Order is set aside. During the pendency of this writ petition, the DRP, by Ext. P8 order, considered and rejected Ext. P4 objection to DAO on the ground that it has no jurisdiction to entertain the same since Ext. P3 Final Assessment Order has already been passed. Since Ext. P3 order is set aside, consequently, Ext. P8 also stands set aside. The 5th respondent shall cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the last date of fling under that Section is 1st April 2021 or thereafter, may be filed within the time provided under that Section or by 31st May 2021, whichever is later; 4. As per Ext. P2 Circular, the petitioner had time till 31.05.2021 to file its objection to Ext. P1 DAO. The petitioner filed Ext. P4 objection dated 25.05.2021 to DAO before the DRP on 28.05.2021. According to the petitioner, Ext. P4 objection was filed within the time provided by Ext. P2 Circular. However, the 1st respondent, without waiting for the expiry of the time for fling objections before DRP, as extended by the CBDT in Ext. P2 Circular, completed the assessment by Ext. P3 order dated 28.05.2021. In paragraph 10 of the Ext. P3 Assessment Order, the 1st res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, Ext. P3 order is passed in total violation of Section 144C and the principles of natural justice. It is further contended that when challenge against Ext. P3 order is pending consideration before this Court, the DRP ought not have disposed of Ext. P4 objections by issuing Ext. P8 order. 9. In the statement filed on behalf of the respondents, it is contended that the petitioner has an effective alternate remedy to file an appeal against Ext. P3 before the CIT (Appeals) under Section 246 of the Act. It is also contended that though the time limit for fling objections with the DRP was extended upto 31.05.2021, the assessee did not file any response within the time provided under Section 144 C(2) of the Act. It was also contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner filed its objections before the DRP on 28.05.2021, which is well within the extended time for fling objections as per Ext. P2 Circular issued by the CBDT. Ext. P2 Circular is binding on the respondents. 12. Section 144C (1) to (3) of the Act reads as under: 144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order) to the eligible assessee if he proposes to make, on or after the 1st day of October, 2009, any variation which is prejudicial to the interest of such assessee. (2) On receipt of the draft order, the eligible assessee shall, withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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