9911796707
TMI Blog2018 (8) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mr Harprit Singh Ajmani and Mr Rohan Khare, Advocates. For the Respondent : Mr Asheesh Jain, Senior Standing Counsel for Revenue. ORDER We have heard the learned counsel for the parties. Pricing Officer (TPO)'s proposals, with the Assessing Officer(A.O.)'s proposed additions, were not made in the form of the draft order but rather the A.O. passed a final order. The facts are not many but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 92CA(1) of the Act . On 09.10.2017, the TPO passed an order under Section 92CA(3) of the Act, proposing adjustments. It was, in these circumstances, that the A.O. was expected to issue a draft assessment order; instead he proceeded to pass a final order, incorporating the adjustments along with other additions, on 14.11.2017. The petitioner relies upon the judgment of this Court in JCB In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept open. Obviously in BSC C&C Joint Venture (supra), the Court took the matter further and directed the completion of proceedings for issuance of final assessment order. Notably, however, BSC C&C Joint Venture(supra) was premised upon consent of the parties to treat the final order a draft order. However, the consent is not forthcoming in the present case. In the present circumstances, the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
