https://www.taxtmi.com/caselaws?id=461114 The Tribunal determined that the final assessment order dated 31/10/2017 was not legally valid due to non-compliance with the DRP's directions under Section 144C(13) of the Income Tax Act, 1961. The Tribunal concluded that non-compliance with DRP directions does not warrant quashing the entire assessment order. Instead, it set aside the order and remanded the matter to the Assessing Officer for reconsideration, ensuring adherence to the DRP's instructions and allowing the assessee a fair opportunity to present their case. The appeal was allowed for statistical purposes. en-us Mon, 09 Jan 2023 00:00:00 +0530 Thu, 13 Mar 2025 17:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461114 The Tribunal determined that the final assessment order dated 31/10/2017 was not legally valid due to non-compliance with the DRP's directions under Section 144C(13) of the Income Tax Act, 1961. The Tribunal concluded that non-compliance with DRP directions does not warrant quashing the entire assessment order. Instead, it set aside the order and remanded the matter to the Assessing Officer for reconsideration, ensuring adherence to the DRP's instructions and allowing the assessee a fair opportunity to present their case. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461114