https://www.taxtmi.com/caselaws?id=406035 ITAT BANGALORE set aside the final assessment for AY 2011-12, holding the AO's order under s.143(3) r/w s.144C violated mandatory s.144C(10) and (13) by not following DRP directions; the matter is remanded to the AO/TPO to pass fresh orders in accordance with law and the appeal is allowed for statistical purposes. For AY 2012-13 the tribunal held the DRP objection was filed two days late, DRP lacked power to condone delay, and the s.144C(13) order dated 31/08/2016 was time-barred and ultra vires; the returned income was accepted as the assessee's income. en-us Thu, 11 Mar 2021 00:00:00 +0530 Sat, 04 Oct 2025 13:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406035 ITAT BANGALORE set aside the final assessment for AY 2011-12, holding the AO's order under s.143(3) r/w s.144C violated mandatory s.144C(10) and (13) by not following DRP directions; the matter is remanded to the AO/TPO to pass fresh orders in accordance with law and the appeal is allowed for statistical purposes. For AY 2012-13 the tribunal held the DRP objection was filed two days late, DRP lacked power to condone delay, and the s.144C(13) order dated 31/08/2016 was time-barred and ultra vires; the returned income was accepted as the assessee's income. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406035