Assessment Order u/s 144C Challenged for Procedural Flaw, Not Jurisdictional Error, Due to Missing DRP Directions.

Validity of assessment order pursuant to order u/s 144C - there is no direction given by the ld. DRP to ld. Assessing Officer but the directions were only given to the ld. TPO. This has in our opinion resulted in a procedural defect and not a jurisdictional error that could invalidate the proceedings in toto. It is only a curable defect - AT .....

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