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    <title>2021 (7) TMI 1298 - DELHI HIGH COURT</title>
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    <description>Validity of the assessment under Section 144C(3) was contested because objections to the draft assessment order remained pending with the DRP; the final assessment order and the demand notice for Rs. 56,76,09,018 were quashed and the matter remitted to the DRP for fresh consideration under Section 144C. Thereafter the assessing officer must pass the assessment in accordance with the procedure prescribed under Section 144B(1)(xxix)-(xxxi) and Section 144C, ensuring objections filed with the DRP are disposed of before finalisation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=299593</link>
      <description>Validity of the assessment under Section 144C(3) was contested because objections to the draft assessment order remained pending with the DRP; the final assessment order and the demand notice for Rs. 56,76,09,018 were quashed and the matter remitted to the DRP for fresh consideration under Section 144C. Thereafter the assessing officer must pass the assessment in accordance with the procedure prescribed under Section 144B(1)(xxix)-(xxxi) and Section 144C, ensuring objections filed with the DRP are disposed of before finalisation.</description>
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