2024 (3) TMI 316

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....EELA GOKHALE, JJ. For the Petitioner : Mr. Paras Savla, with Mr. Pratik Poddar & Ms. Akshita Bhandari. For the Respondents-Revenue : Mr. P. A. Narayanan. ORAL JUDGMENT:   (PER K.R. SHRIRAM, J.) 1. Rule. Rule made returnable forthwith. By consent of parties, taken up for final hearing. 2. Petitioner is impugning the assessment order dated 21st November 2023 passed by Respondent No. 1 ....

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.... Petitioner, though Section 144C of the Act requires Petitioner to communicate the objection filed before the DRP to the AO, due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C of the Act that it had filed objection by way of an email dated 23rd October 2023. The AO unaware of Petitioner having filed objection before....

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....td. v Deputy Commissioner of Income Tax, Circle 15(3)(2) & Ors. Writ Petition(L) No. 15811 of 2021, dtd. 27th October 2021 (unreported). We shall also observe that the AO cannot be faulted for passing the impugned order. At the same time, the AO will also have the benefits of considering the views of the DRP while passing a fresh assessment order. 6. The undertaking of Mr. Savla on behalf of Peti....