https://www.taxtmi.com/highlights?id=71532 Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed before the DRP and till directions are issued, the assessing officer cannot proceed further. This is in light of mandate u/s 144C (13). - HC en-us Fri, 18 Aug 2023 08:47:06 +0530 Fri, 18 Aug 2023 08:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71532 Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed before the DRP and till directions are issued, the assessing officer cannot proceed further. This is in light of mandate u/s 144C (13). - HC Highlights Income Tax Fri, 18 Aug 2023 08:47:06 +0530 https://www.taxtmi.com/highlights?id=71532