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The HC allowed the writ petition and quashed the assessment order issued under s.144C for failure to consider the assessee's objections submitted to the DRP; the court held that non-communication to the AO does not negate objections filed before the DRP and the AO should have awaited the DRP's decision. The HC directed the Chief Commissioner (International Taxation) to devise and implement a mechanism to ensure DRP-filed objections are communicated to the AO to prevent premature orders, and ordered the Chief Commissioner to file an affidavit detailing the proposed system within four weeks. The impugned orders stand set aside.
The HC allowed the writ petition and quashed the assessment order issued under s.144C for failure to consider the assessee's objections submitted to the DRP; the court held that non-communication to the AO does not negate objections filed before the DRP and the AO should have awaited the DRP's decision. The HC directed the Chief Commissioner (International Taxation) to devise and implement a mechanism to ensure DRP-filed objections are communicated to the AO to prevent premature orders, and ordered the Chief Commissioner to file an affidavit detailing the proposed system within four weeks. The impugned orders stand set aside.
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