9911796707
TMI Blog2010 (12) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ft order and in that sense it can be equated that appellate jurisdiction being exercised. - an administrative order has to be consistent with the rules of natural justice X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the TPO alongwith the PLI used in the order. We do not seen any merit in the submissions of the assessee and therefore, there is no need to interfere in the order of the TPO." 4. We have heard both the counsel and perused the records. We find that section 144C envisages following on the part of the DRP:- "(5) The Disputes Resolution Panel shall, in case where any objection is received under sub-section (2), issue such directions, as it thinks fit, for the guidance of the Assessing Officer to enable him to complete the assessment. (6) The Dispute Resolution Panel shall issue the directions referred to in sub-section (5), after considering the following, namely :- (a) draft order; (b) objections filed by the assessee; (c) evidence f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the draft order is forwarded to the eligible assessee. (13) Upon receipt of the directions issued under subsection (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received." 5. As against the above provisions of the Act here the DRP has passed a very laconic order. Ld. counsel of the assessee contended that voluminous submissions have been made before the DRP against the draft assessment order. But the DRP has brushed aside everything without even a whisper of the assessee's objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
