2022 (3) TMI 1563

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..... issue back of the Ld.AO/TPO with a direction to pass final assessment order in consonance with the DRP directions - reply by the Ld.AO expressing his inability to follow the DRP direction - HELD THAT:- We note that the above reproduced letter by the Ld.AO revels the intention very clearly. While passing the order [ 2021 (4) TMI 151 - ITAT BANGALORE] the above letter was missed to be considered. .....

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..... It the submission of the Ld. Counsel that in the paperbook the Ld. Counsel had relied on page 21 wherein reply by the Ld.AO expressing his inability to follow the DRP direction have been expressly mentioned. 3. It is thus submitted that pursuant to the above, the final assessment order passed by the Ld.AO is not in consonance with the provisions of the Act and therefore needs to be quashed .....

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