https://www.taxtmi.com/caselaws?id=450187 The ITAT Delhi held that the AO violated Section 144C procedures by making additions for PF ESI, ROC fees, and profit on sale of fixed assets in the final assessment order without including these variations in the Draft Assessment Order. The DRP had only addressed transfer pricing adjustments and set them at NIL. Since the AO failed to propose all variations in the Draft Assessment Order, the assessee was denied the legal right to file objections before the DRP. Under Section 144C(13), the AO can only make additions that were proposed in the draft order. The assessee's appeal was allowed. en-us Tue, 27 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450187 The ITAT Delhi held that the AO violated Section 144C procedures by making additions for PF ESI, ROC fees, and profit on sale of fixed assets in the final assessment order without including these variations in the Draft Assessment Order. The DRP had only addressed transfer pricing adjustments and set them at NIL. Since the AO failed to propose all variations in the Draft Assessment Order, the assessee was denied the legal right to file objections before the DRP. Under Section 144C(13), the AO can only make additions that were proposed in the draft order. The assessee's appeal was allowed. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450187