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TMI Blog2021 (9) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... 701 of 2021 And W.M.P. Nos. 13494 and 13497 of 2021 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed. 5. Learned Revenue counsel, adverting to Paragraph 4 of the counter affidavit submits that if the petitioner had informed the first respondent within 30 days period that it intends to file objections before the DRP, first respondent would have awaited the directions of DRP. To be noted, this is a requirement under Section 144C(13) of IT Act. Further to be noted, directions of DRP are u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) ...... (e) ...... (f) ...... (g) ...... (7) ...... (a) ...... (b) ...... (8) ...... (9) ...... (10) ...... (11) ...... (12) ...... (13) Upon receipt of the directions issued under sub section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 [or section 153B], t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument No.ITBA/AST/S/143(3)/2021-22/1032928501(1) for Assessment Year 2017-18 qua writ petitioner is set aside solely on the ground that objections before DRP are pending and directions of DRP under 144C(5) has to be awaited under 144C (13). b) Though obvious it is made clear that this Court has expressed no opinion or view on the merits of the matter; c) On DRP issuing directions, the first r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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