2023 (2) TMI 712

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(TP)A No.832/Bang/2017 passed by the Income Tax Appellate Tribunal, Bengaluru (for short 'ITAT') has been admitted to consider following questions of law: 1. Whether on the facts and in the circumstances of the case, the Tribunal is right in law holding that entire assessment order as barred by time when the draft order and final assessment order were passed within time limit? 2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that final assessment order as bad on the ground that assessing authority has not passed order as per directions of Dispute Resolution Panel? 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ALP). The Order Giving Effect (OGE) in respect of DRP's direction corrected with the TP adjustments were not received in time and the Assessing Officer has confirmed the draft assessment order and the same is in violation of Section 144C. The ITAT has rightly set aside the said order. With these submissions, he prayed for dismissal of this appeal. 4. We have carefully considered the rival contentions and perused the records. 5. The Assessing Officer has recorded thus in his order: "5. The DRP by its order dated 28.12.2016 gave certain directions to the TPO. The AO thereafter passed the impugned order without incorporating the directions given by the DRP dated 28.12.2016. The following were the relevant observations of the....