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October 2024

Assessment — Eligible assessee — Procedure to be followed — Objections filed by assessee against draft assessment order before DRP but factum not intimated to AO — Final assessment order passed by AO without directions of DRP — Assessment set aside and to be framed afresh in accordance with directions of DRP.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 2 mins

45 DiwakerTripathi vs. PCIT

[2024] 465 ITR 622 (Del)

A. Y. 2020-21

Date of order: 1st December, 2023

S. 144Cof ITA 1961

Assessment — Eligible assessee — Procedure to be followed — Objections filed by assessee against draft assessment order before DRP but factum not intimated to AO — Final assessment order passed by AO without directions of DRP — Assessment set aside and to be framed afresh in accordance with directions of DRP.

Though the assessee had preferred its objections against the draft assessment order before the Dispute Resolution Panel(DRP) within limitation as provided u/s. 144C(2)(b)(i) read with section 144B(1)(xxiv)(b)(I) of the Income-tax Act, 1961, it inadvertently failed to intimate the Assessing Officer regarding the objections in terms of section 144C(2)(b)(ii) of the Act. The Assessing Officer passed the final assessment order in the absenc

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