2020 (3) TMI 1454

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.... For the Revenue : Shri. Muzaffar Hussain, CIT (DR)(ITAT), Bengaluru ORDER PER SHRI A.K.GARODIA, AM This appeal is filed by the assessee and the same is directed against the Assessment Order dated 23.10.2019 for Assessment Year 2015 - 16 under section 143(3) r.w.s. 144C of the Income Tax Act, 1961 as per the directions of DRP. 2. The assessee has filed revised grounds dated 09.11.20....

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.... of raw materials etc. The bench wanted to see the finding of DRP on these aspects and when the order of DRP was read, it was noticed that the order of DRP is cryptic and it is not a speaking and reasoned order. At this juncture, the bench made out this proposition that the matter has to go back to DRP for a fresh decision by way of a speaking and reasoned order. In reply, both sides agreed to thi....