https://www.taxtmi.com/caselaws?id=429169 The Tribunal upheld the assessment order but directed modification to reflect rectified DRP directions, acknowledging the DRP's power to rectify mistakes within a reasonable time frame. The appellant's argument on timeliness of revised DRP directions was dismissed, as the rectification was deemed timely. The issue of opportunity for a personal hearing was not extensively addressed. The Tribunal emphasized correct implementation of rectified directions and suggested statutory clarity on time limits for rectification orders. The matter was remitted to the Assessing Officer for necessary adjustments, with the appeal allowed for statistical purposes. en-us Mon, 17 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 10:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429169 The Tribunal upheld the assessment order but directed modification to reflect rectified DRP directions, acknowledging the DRP's power to rectify mistakes within a reasonable time frame. The appellant's argument on timeliness of revised DRP directions was dismissed, as the rectification was deemed timely. The issue of opportunity for a personal hearing was not extensively addressed. The Tribunal emphasized correct implementation of rectified directions and suggested statutory clarity on time limits for rectification orders. The matter was remitted to the Assessing Officer for necessary adjustments, with the appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429169