9911796707
TMI Blog2017 (1) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, if so entitled. Mr. Suresh Kumar, on instructions, to allay the fears of the petitioner states that the respondent Revenue will not act upon the final assessment order passed by the Assessing Officer consequent to the direction of the DRP for a period of 4 weeks from the date of its communication to the petitioner on the above account. Mr. Suresh Kumar further states that there shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent ORDER P. C. 1. This petition under Article 226 of the Constitution of India challenges the order dated 29th November, 2016 passed by the Dispute Resolution Panel (DRP) under Section 144C of the Income Tax Act, 1961 (the Act). The impugned order inter alia confirms the draft assessment order passed by the Assessing Officer to the extent it holds that the petitioner was ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alive and hence the addition made by the TPO needs to be sustained . 3. It is the petitioner's grievance that the Assessing Officer is in terms of Section 144C (13) of the Act, obliged to give effect to the order of the DRP within one month of its receipt. This according to the petitioner would result in not only Revenue adopting proceedings for recovery of tax attributable on the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation to the petitioner on the above account. Mr. Suresh Kumar further states that there shall be no recovery and / or adjustment of the amounts refundable against the amounts payable by the petitioner on the disallowance of expenses under Section 40(a)(ia) of the Act on account of channel placement fees paid to the cable operators, for a period of 4 weeks from the date of communication of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
