TMI Blog2021 (9) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- Revenue counsel very fairly submits that the period of limitation stood extended owing to the Covid-19 situation and in the light of the typed-set of papers forming part of the case file, it is clear that the petitioner has gone before the DRP. Therefore, the first respondent has to await directions from DRP as the objections of the writ petitioner are pending with DRP. Order - The impugned Assessment Order 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).Though obvious it is made clear that this Court has expressed no opinion or view on the merits of the matter. On DRP issuing directions, the first respondent shall proceed with the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds 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 under 144C(5) 6. Aforementioned, Section 144C(5) and 144C(13) read as follows: 'Section 144C(5) 144C (1) (2)..... (a)..... (b)..... (i) ..... (ii) ..... (3) ..... (a)..... (b)..... (4)..... (a)..... (b)..... (5) The Dispute Resolution Panel shall, in a case where any objection is received under sub-section (2), issue such directions, as it thinks fit, for the guidance of Assessing Officer to enable him to complete the assessment.' ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following order is passed: a) The impugned Assessment Order being 15.05.2021 bearing reference DIN Document 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 respondent shall proceed with the assessment de novo on its own merits, in accordance with law and complete the exercise as expeditiously as the business of the first respondent would permit. d) Though obvious, it is made clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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