Income Tax Assessment Order Deemed Invalid Due to DRP's Lack of Authority to Condoned Delays u/s 144C.

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....Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent under section 144C of Income Tax (DRP) Rules 2009 cannot be found fault with. - The impugned order passed dated 31/08/2016 u/s 144C(13) is beyond the limitation period and is ultra virus - AT....