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    <title>2025 (7) TMI 1166 - ITAT DELHI</title>
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    <description>The ITAT Delhi held that the AO failed to follow directions issued by the DRP while passing the final assessment order. Following precedents from Delhi HC in SRF and Anand NVH Products Ltd cases, and ITAT Delhi decisions in Hitachi Astemo Haryana and Honda R &amp;amp; D cases, the tribunal found that the assessee successfully demonstrated the AO&#039;s non-compliance with DRP directions. The matter was remitted back to the AO with specific directions to pass a fresh final assessment order incorporating and considering all directions given by the DRP. The assessee&#039;s ground was allowed for statistical purposes.</description>
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    <pubDate>Wed, 16 Jul 2025 00:00:00 +0530</pubDate>
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      <title>2025 (7) TMI 1166 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=775098</link>
      <description>The ITAT Delhi held that the AO failed to follow directions issued by the DRP while passing the final assessment order. Following precedents from Delhi HC in SRF and Anand NVH Products Ltd cases, and ITAT Delhi decisions in Hitachi Astemo Haryana and Honda R &amp;amp; D cases, the tribunal found that the assessee successfully demonstrated the AO&#039;s non-compliance with DRP directions. The matter was remitted back to the AO with specific directions to pass a fresh final assessment order incorporating and considering all directions given by the DRP. The assessee&#039;s ground was allowed for statistical purposes.</description>
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