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    <title>2021 (10) TMI 1275 - CALCUTTA HIGH COURT</title>
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    <description>The High Court set aside the assessment order dated 30th July, 2021, finding that it was passed in disregard of the CBDT circular and without waiting for directions from the DRP within the statutory timeline. The court directed the Assessing Officer to proceed with the assessment proceedings after obtaining directions from the DRP as required by law. This decision provided relief to the petitioner and ensured compliance with statutory provisions and CBDT circulars.</description>
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      <description>The High Court set aside the assessment order dated 30th July, 2021, finding that it was passed in disregard of the CBDT circular and without waiting for directions from the DRP within the statutory timeline. The court directed the Assessing Officer to proceed with the assessment proceedings after obtaining directions from the DRP as required by law. This decision provided relief to the petitioner and ensured compliance with statutory provisions and CBDT circulars.</description>
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