2023 (6) TMI 807

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....lly, Rohit Garg & Sohum Dua, Advs. Respondent by Shri R.S. Yadav, Sr. DR ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal by the assessee is against the final assessment order dated 27.01.2023 passed by the Assessing Officer under Sections 144C(13)/263/143(3) of the Income-Tax Act,1961 pertaining to assessment year 2015-16, in pursuance to the directions of learned Dispute Resolution ....

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.... order dated 30.03.2021 passed under Section 263 of the Act, the Tribunal set aside the order passed under Section 263 of the Act and restored the assessment order, which was subjected to proceedings under Section 263 of the Act. He submitted, though, order passed by the Tribunal was brought to the notice of learned Dispute Resolution Panel and the Assessing Officer, however, they still went ahead....