https://www.taxtmi.com/caselaws?id=443137 The court quashed the DRP's directions dated 16th September 2019 and the assessment order dated 31st October 2019, ruling that the DRP lacked jurisdiction to issue directions after the assessment order dated 24th December 2018 was passed. The premature passing of the assessment order by the AO violated the statutory period for filing objections, rendering it illegal. Consequently, the subsequent assessment order based on the DRP's invalid directions was also set aside. The petition was disposed of without any order as to costs. en-us Tue, 12 Sep 2023 00:00:00 +0530 Mon, 05 Feb 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443137 The court quashed the DRP's directions dated 16th September 2019 and the assessment order dated 31st October 2019, ruling that the DRP lacked jurisdiction to issue directions after the assessment order dated 24th December 2018 was passed. The premature passing of the assessment order by the AO violated the statutory period for filing objections, rendering it illegal. Consequently, the subsequent assessment order based on the DRP's invalid directions was also set aside. The petition was disposed of without any order as to costs. Case-Laws Income Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443137