Rectification for overlooked DRP-related letter led to quashing of the assessment order and allowance on legal grounds.

The Tribunal rectified its earlier order after noting that a material letter from the Assessing Officer, showing inability to follow the Dispute Resolution Panel's direction, had not been considered. On that basis, para 11 was modified to record that the assessment order was bad in law and was quashed and set aside. The appeal was treated as allowed on the legal ground, and the assessee's claim stood allowed.

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Issues: Whether the Tribunal's earlier order required rectification for not considering a material letter from the Assessing Officer, and whether the corrected order should record that the assessment order was bad in law and the appeal stood allowed on the legal ground.

Analysis: The Tribunal found that the Assessing Officer's letter, which showed inability to follow the Dispute Resolution Panel's direction, had not been considered when the earlier order was passed. On that basis, the Tribunal corrected para 11 of the impugned order to reflect that the assessment order was bad in law and was quashed and set aside, with the appeal treated as allowed on the legal ground.

Conclusion: The rectification was allowed and the earlier order stood modified to record that the assessment order was quashed and set aside, resulting in allowance of the assessee's claim.

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