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    <title>2022 (10) TMI 155 - ITAT BENGALURU</title>
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    <description>The Tribunal partly allowed the appeal, emphasizing the importance of complying with DRP directions and ensuring the final assessment order aligns with the directions provided. The decision serves as a reminder of the legal obligations under Section 144C of the Income Tax Act, 1961, regarding final assessment orders. The Tribunal quashed the assessment order, allowing the appeal filed by the assessee, as the AO failed to pass the final order in accordance with DRP directions within the specified time, rendering it a violation of the law.</description>
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      <description>The Tribunal partly allowed the appeal, emphasizing the importance of complying with DRP directions and ensuring the final assessment order aligns with the directions provided. The decision serves as a reminder of the legal obligations under Section 144C of the Income Tax Act, 1961, regarding final assessment orders. The Tribunal quashed the assessment order, allowing the appeal filed by the assessee, as the AO failed to pass the final order in accordance with DRP directions within the specified time, rendering it a violation of the law.</description>
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