https://www.taxtmi.com/caselaws?id=447715 ITAT Mumbai held that DRP cannot issue directions after final assessment order is passed. In this case, AO passed final assessment order under section 143(3) read with section 144C(3) on 15/04/2021. Subsequently, DRP issued directions on 29/11/2021 and consequent final assessment order dated 27/12/2021. ITAT ruled that DRP has power to give directions only in pending assessment proceedings. Once assessment order is passed, DRP lacks authority under section 144C(5). Therefore, both DRP directions and subsequent assessment order were declared void ab initio. en-us Fri, 29 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447715 ITAT Mumbai held that DRP cannot issue directions after final assessment order is passed. In this case, AO passed final assessment order under section 143(3) read with section 144C(3) on 15/04/2021. Subsequently, DRP issued directions on 29/11/2021 and consequent final assessment order dated 27/12/2021. ITAT ruled that DRP has power to give directions only in pending assessment proceedings. Once assessment order is passed, DRP lacks authority under section 144C(5). Therefore, both DRP directions and subsequent assessment order were declared void ab initio. Case-Laws Income Tax Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447715