2018 (8) TMI 2042

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....e Petitioner : Mr Deepak Chopra and Mr Harprit Singh Ajmani and Mr Rohan Khare, Advocates. For the Respondent : Mr Asheesh Jain, Senior Standing Counsel for Revenue. ORDER We have heard the learned counsel for the parties. Pricing Officer (TPO)'s proposals, with the Assessing Officer(A.O.)'s proposed additions, were not made in the form of the draft order but rather the A.O. passed a f....

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.... fresh reference by the A.O. to the TPO under Section 92CA(1) of the Act . On 09.10.2017, the TPO passed an order under Section 92CA(3) of the Act, proposing adjustments. It was, in these circumstances, that the A.O. was expected to issue a draft assessment order; instead he proceeded to pass a final order, incorporating the adjustments along with other additions, on 14.11.2017. The petitioner ....

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....oceed afresh and conclude the assessment order, is kept open. Obviously in BSC C&C Joint Venture (supra), the Court took the matter further and directed the completion of proceedings for issuance of final assessment order. Notably, however, BSC C&C Joint Venture(supra) was premised upon consent of the parties to treat the final order a draft order. However, the consent is not forthcoming in the pr....