Assessing Officer Must Pause Proceedings After Objections Filed with DRP as per Income Tax Act Section 144C(13.

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....Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed before the DRP and till directions are issued, the assessing officer cannot proceed further. This is in light of mandate u/s 144C (13). - HC....