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S. N.
C. ET Compagnie vs. UOI; 388 ITR 383 (Delhi):
In this
case, the DRP declared that the Assessing Officer lacked jurisdiction to deal
with an issue. However, the Assessing Officer passed a final assessment order
ignoring the order of the DRP.
The Delhi
High Court allowed the writ petition filed by the assessee and held as under:
“i) The
language used by the Assessing Officer while disagreeing with the binding order
of the DRP was wholly unacceptable.
ii) The
draft assessment order dated 28/03/2014 and the final assessment order dated
28/01/2015, passed by the Assessing Officer were void ab initio and
liable to be quashed on that basis.”
