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2018 (10) TMI 1781 - ITAT BANGALORETP Adjustment - non conformity with the provisions of section 144C - assessee pointed out that in the present case, the final order of assessment does not incorporate the directions of the DRP and was a verbatim repetition of the draft order of assessment dated 23.02.2015 - HELD THAT:- As relying on M/S SOFTWARE PARADIGMS INFOTECH PVT. LTD. VERSUS THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1 (2) , MYSORE [2018 (1) TMI 1550 - ITAT BANGALORE] we quash the impugned order of assessment. Since the impugned order of assessment is quashed on the ground that the same is not in conformity with the provisions of section 144C of the Act and further on the ground that the time for passing the final order of assessment is barred by time, we are of the view that the other issues raised by the assessee in its grounds of appeal and the grounds raised by the revenue in its appeal does not require any consideration. As far as the decision cited by the learned DR in the case of H & M Hennes & Mauritz India (P) Ltd. [2012 (10) TMI 206 - ITAT DELHI] is concerned, we find that in the said decision, the counsel for the Assessee has in para 3.8 of the said order prayed for setting aside the final order of assessment of AO to pass orders in accordance with the directions of the DRP. Thus it is a case of concession by the Assessee and not on the basis of arguments advanced by the parties. The law is well settled that a decision on concession of the counsel cannot be regarded as a precedent. Therefore the decision cited by the learned DR does not support the case of the revenue. - Decided in favour of assessee.
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