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TMI Blog2018 (1) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of section 253(1)(d), an order passed by the AO under subsection (3) of section 143 or section 147 or section 153A or section 153C pursuant to the directions of the DRP or an order passed under section 154 in respect of such order, is appealable before the Tribunal and not the directions of the DRP. In the light of these facts, we find that the appeal filed by the revenue is not maintainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Sunil Kumar Yadav, Judicial Member These cross appeals are preferred by the assessee as well as the revenue relating to AY 2010-11. In the revenue s appeal, the assessee has also filed the Cross Objections. 2. During the course of hearing, the ld. Counsel for the assessee has contended that the revenue s appeal is not maintainable as it has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the revenue on 31.08.2015 against the directions of the DRP which is not permissible under the law. As per the provisions of section 253(1)(d), an order passed by the AO under subIT( section (3) of section 143 or section 147 or section 153A or section 153C pursuant to the directions of the DRP or an order passed under section 154 in respect of such order; meaning thereby, only the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 154 on 30.03.2015. Consequently assessment order was passed on 20.03.2017. But the revenue has filed the appeal on 31.08.2015 before the assessment order consequent to the directions of the DRP is passed. As per the provisions of section 253(1)(d), an order passed by the AO under subsection (3) of section 143 or section 147 or section 153A or section 153C pursuant to the directions of the DRP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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