2017 (1) TMI 1368

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....1. This petition under Article 226 of the Constitution of India challenges the order dated 29th November, 2016 passed by the Dispute Resolution Panel (DRP) under Section 144C of the Income Tax Act, 1961 (the Act). The impugned order inter alia confirms the draft assessment order passed by the Assessing Officer to the extent it holds that the petitioner was obliged to deduct tax under Section 194J ....

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....PO needs to be sustained". 3. It is the petitioner's grievance that the Assessing Officer is in terms of Section 144C (13) of the Act, obliged to give effect to the order of the DRP within one month of its receipt. This according to the petitioner would result in not only Revenue adopting proceedings for recovery of tax attributable on the above count as well as adjustment of the refunds due....