9911796707
TMI Blog2021 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... es Assessing Officer to pass a final order within one month from the end of the month in which the period of filing of objections before DRP and AO expires. According to petitioner though Section 144C of the Act requires petitioner to communicate the reference filed it before the DRP to the AO, petitioner was under a reasonable belief that, with the assessments being faceless and completely electronic, the reference filed by it would automatically communicated to Respondent No.2 by Respondent No.5 which is the DRP. Unfortunately, petitioner s belief was not correct and the Assessing Officer not being aware of petitioner having filed reference before DRP, after expiry of prescribed period of 30 days proceeded to pass the Assessment Order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, inter alia, requires assessee to choose to file reference before the Dispute Resolution Panel (DRP) to file such objection before DRP within 30 days from the receipt of Draft Assessment Order. The section also requires assessee to file a copy of the reference with the Assessing Officer within the time limit prescribed. Section 144C (4) of the Act requires Assessing Officer to pass a final order within one month from the end of the month in which the period of filing of objections before DRP and Assessing Officer expires. 3. According to petitioner though Section 144C of the Act requires petitioner to communicate the reference filed it before the DRP to the Assessing Officer, petitioner was under a reasonable belief that, with the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner s case and after examining the legality and validity thereof quash and set aside : (i) the impugned assessment order dated 28th June 2021 passed by Respondent No.2 under section 143(3) r.w.s. 144C(3) read with section 144B of the Act for the AY 2017-18 (Exhibit R ) ; (ii) the notice of demand dated 28th June 2021 issued under section 156 of the Act for AY 2017-18 (Exhibit S ) ; (iii) the show cause penalty notice dated 28th June 2021 issued under section 270A of the Act for AY 2017-18 (Exhibit T ) 8. The Assessing Officer shall take further steps in the matter afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
