2024 (2) TMI 403

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..... sment order has been passed without waiting for the directions to be passed by the Dispute Resolution Panel (DRP) - HELD THAT:- This Court in the cases of S.R.F. Ltd. vs. National Faceless Assessment Centre, Delhi Anr. [ 2021 (7) TMI 1298 - DELHI HIGH COURT] ; Anand NVH Products Private Limited vs. National E Assessment Centre Delhi Anr. [ 2021 (8) TMI 1262 - DELHI HIGH COURT] and Honda Cars .....

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..... has been filed by the petitioner challenging the final assessment order dated 16th November, 2023 passed under Section 143(3) of the Income Tax Act, 1961(in short the Act ) on the ground that the said assessment order has been passed without waiting for the directions to be passed by the Dispute Resolution Panel (DRP). 2. Learned counsel for the petitioner states that the impugned final assess .....

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..... the impugned final assessment order dated 16th November, 2023 was passed. 4. Issue notice. Mr.Kunal Sharma, learned senior standing counsel accepts notice on behalf of the respondents. He admits that the petitioner s objections were pending adjudication before the DRP when the final assessment order was passed by the Assessing Officer. 5. This Court in the cases of S.R.F. Ltd. vs. Nationa .....

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