TMI BlogAssessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C...Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed before the DRP and till directions are issued, the assessing officer cannot proceed further. This is in light of mandate u/s 144C (13). - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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