2025 (11) TMI 339

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....br>THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ For the Petitioner : Sri.Tanmayee Rajkumar, Advocate For the Respondent : Sri.E.I. Sanmathi, Advocate ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i. "quashing the order dated 21.03.2025 (Annexure - D) bearing DIN ITBA/ AST/S/143(3)/2024- 25/1074834919(1) passed by the 1st Respondent for th....

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.... Tax Act, 1961 (hereinafter referred to as 'the Act' for short) on 10.01.2025 raising a demand on the petitioner. 3. A draft assessment order was passed under Section 144C of the Act on 14.02.2025. The petitioner, within the time frame prescribed under Section 144C(2) of the Act, had objected to the price adjustment in the draft assessment order and had filed the objections before the Dispute R....

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.... DRP. 6. Sri E.I.Sanmathi, learned counsel for the respondents would submit that it was the requirement of the petitioner to have informed the Assessing Officer of having filed the objections before the DRP. The petitioner not having informed the Assessing Officer, the Assessing Officer has rightly 1 (2024) 163 TAXMANN.COM 747 (KARNATAKA) passed the order not being in knowledge of the objection....

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....s to stay the hands of the Assessing Officer and not pass the orders pending the decision of the DRP. 10. The Chief Commissioner (International Taxation) to file an affidavit in that regard within four weeks from today. 11. In view of the decision of the Co-ordinate Bench of this Court in ZoomRx's case referred to supra, I pass the following: ORDER. i) The writ petition is allowe....