https://www.taxtmi.com/caselaws?id=442973 The Tribunal clarified that its earlier order had set aside the assessment proceedings, requiring the AO to restart the assessment process afresh. The Tribunal found that the fresh directions by the DRP and subsequent order by the AO were based on a misinterpretation of its earlier order, thus setting them aside. The matter was remanded back to the AO for fresh adjudication following the procedure under Section 144C of the Act, allowing the appeal of the assessee for statistical purposes. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 13 Sep 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442973 The Tribunal clarified that its earlier order had set aside the assessment proceedings, requiring the AO to restart the assessment process afresh. The Tribunal found that the fresh directions by the DRP and subsequent order by the AO were based on a misinterpretation of its earlier order, thus setting them aside. The matter was remanded back to the AO for fresh adjudication following the procedure under Section 144C of the Act, allowing the appeal of the assessee for statistical purposes. Case-Laws Income Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442973