9911796707
TMI Blog2024 (2) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... C Subsection 2(b) within 30 days prescribed AO has proceeded to pass the impugned assessment order - stand of Revenue is assessee only informed the AO that it is filing an objection with the DRP and therefore, not to proceed to pass the final assessment order. But, the copy of the objections filed was not made available to the AO - HELD THAT:- Objections are to be considered by the DRP and not th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of considering the views of DRP while passing a fresh assessment order. - K. R. SHRIRAM DR. NEELA GOKHALE, JJ. For the Petitioner : Mr. Paras Savla a/w Mr. Harsh R. Shah. For the Respondents-Revenue : Mr. Akhileshwar Sharma. PC : 1. Petitioner is seeking quashing of the final assessment order issued under Section 143(3) read with Sections 144B and 144C of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the AO. 3. Mr. Savla submitted relying on an order dated 27th October 2021 passed by this Court in Writ Petition (L) No. 15811 of 2021 in case of Sulzer Pumps India Private Limited v. Deputy Commissioner of Income Tax, Circle-15(3)(2) and others that once the objections were uploaded, admittedly in the ITBA Portal, the same would have been accessible even to the AO. Petitioner was on a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Section 144C of the Act requires the AO to pass the final order in conformity with the view expressed by the DRP, we will be justified in setting aside the order of AO dated 30th December 2023, which is impugned in this petition. We would also observe that the AO cannot be faulted for passing the impugned order. At the same time, the AO will also have benefit of considering the views of DRP w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty notice under Section 270A of the Act ( Exhibit G ); (iv) quash and set aside the penalty notice under Section 271AAC of the Act ( Exhibit H ). 8. The AO shall take further steps in the matter after the DRP passes its order on the reference filed by Petitioner in accordance with law. 9. During the course of arguments, Mr. Savla submitted that since circulation was given be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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