https://www.taxtmi.com/caselaws?id=444965 The ITAT Delhi held that the DRP exceeded its jurisdiction by issuing vague directions for verification to the AO regarding unexplained payments for immovable property under section 69. The tribunal found that DRP's directions must be categorical, specific and comprehensive as per sections 144C(5), (7) and (8). The general direction to verify without providing guidance violated the principle that one cannot do indirectly what cannot be done directly. The AO merely reasserted his opinion without proper verification of materials considered by DRP. The appeal was allowed in favor of the assessee for statistical purposes. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444965 The ITAT Delhi held that the DRP exceeded its jurisdiction by issuing vague directions for verification to the AO regarding unexplained payments for immovable property under section 69. The tribunal found that DRP's directions must be categorical, specific and comprehensive as per sections 144C(5), (7) and (8). The general direction to verify without providing guidance violated the principle that one cannot do indirectly what cannot be done directly. The AO merely reasserted his opinion without proper verification of materials considered by DRP. The appeal was allowed in favor of the assessee for statistical purposes. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444965