2018 (1) TMI 1531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For the Appellant : S/Shri Ved Jain & Darpan Kriplani, Advocates For the Revenue : Shri C.H. Sundar Rao, CIT(DR)(ITAT)-I, Bengaluru. ORDER Per Sunil Kumar Yadav, Judicial Member These cross appeals are preferred by the assessee as well as the revenue relating to AY 2010-11. In the revenue's appeal, the assessee h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....54 of the Act. The directions were rectified vide order dated 30.03.2015. Consequent to the rectified directions of the DRP, the AO passed final order on 20.03.2017, but this appeal was filed by the revenue on 31.08.2015 against the directions of the DRP which is not permissible under the law. As per the provisions of section 253(1)(d), an order passed by the AO under subIT( section (3) of section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmally opposed the contentions of the assessee. 4. Having carefully examined the orders of the lower authorities, we find that undisputedly the DRP has passed an order u/s. 154 on 30.03.2015. Consequently assessment order was passed on 20.03.2017. But the revenue has filed the appeal on 31.08.2015 before the assessment order consequent to the directions of the DRP is passed. As per the provisio....