9911796707
TMI Blog2024 (8) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... demand issued u/s 156 and notice of penalty u/s 274 r.w.s. 270A - as argued petitioner had filed detailed objections before DRP and since the matter is sub-judice before the DRP, National e-Assessment Assessment Centre/AO had no jurisdiction to pass the impugned final assessment order without waiting for the directions from the DRP. HELD THAT:- Recently, this Court has decided a similar controver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na For the Petitioner : Ms. Ananya Kapoor with Mr. Ashutosh Mohan Rastogi, Mr.Sumit Lalchandani and Mr.Utkarsh Kumar Gupta, Advocates. For the Respondents : Mr.Vipul Agrawal, senior standing counsel with Mr.Gibran Naushad and Ms.Sakshi Shairwal, Advocates. ORDER 1. Present writ petition has been filed challenging the final assessment order dated 16th November, 2023 passed under Section 144 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer regarding filing of the objections under Section 144C(2)(b)(ii) of the Act. 3. Issue notice. Mr.Vipul Agrawal, senior standing counsel accepts notice on behalf of the respondents-revenue. 4. He states that under Section 144C(2)(b)(ii) of the Act, the petitioner on receipt of the draft assessment order was statutorily required to file its objections before the Assessing Officer in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein it has been held as under:- 6. In our view since petitioner had already filed a reference raising his objections to the DRP and Section 144C (4) of the Act requires the Assessing Officer to pass the final order including the view expressed by the DRP, we will be justified in setting aside the order of the Assessing Officer dated 28th June, 2021 which is impugned in this petition. We would also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment order is set aside as Respondent-Department would be well within its rights to pass a fresh assessment order post the receipt of direction from the Respondent No. 3-DRP. 6. Keeping in view the aforesaid decision, the impugned assessment order dated 16th November, 2023 as well as the notices of demand and penalty, both dated 16th November, 2023, are set aside and the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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