9911796707
TMI Blog2024 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that the Assessment Order passed disregarding the objections filed, requires to be interfered with. AO ought to have waited till directions are passed by DRP. Taking note that objections have been filed before the DRP, it would meet the ends of justice by allowing the petition by setting aside the order at Annexure-'A' dated 20.11.2023 with a further direction that the AO must follow the directions of DRP and proceed thereafter, while DRP would issue necessary directions taking note of the objections filed by the petitioner filed, copy of which is enclosed at Annexure-'G' - WP Allowed. - THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner: By Sri N.V. Balaji Advocate For sribala B Advoacted For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court at paras-7 to 13 could be relied upon and are extracted here in below:- 7. It is not in dispute that the petitioner is an eligible assessee in terms of Section 144C (15)(b)(i) of the Act. It is also not in dispute that the draft order was issued and communicated to the petitioner. It is also not in dispute that the petitioner has filed its objections before the DRP as is evident from the Acknowledgment at Annexure-H which is within the time stipulated, which is also not controverted. 8. No doubt, there has been lapse in not filing the objections under Section 144C (2)(b)(ii) of the Act before the assessing officer. It is clear from the facts that the DRP has issued directions as per Annexure-N. Though the said direction is dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in light of mandate under Section 144C (13). Accordingly, non-intimation to the assessing officer under Section 144C (2)(b)(ii) though is a lapse on the part of the petitioner, the only way of meaningfully and harmoniously interpreting the obligation of filing objections under Section 144C (2)(b)(ii) is to construe the procedure that once such objections are filed before the DRP and till the decision is taken by the DRP regarding directions to be passed, the assessing officer ought not to proceed further. This is the procedure to be followed. In the present case where objections no doubt have been filed before the DRP and directions passed though at a later point of time, in light of the manner of construing the procedure the assessing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent point of time and will not have the effect of construing the duty to file objections before the assessing officer under Section 144C(2)(b)(ii) as being optional and not mandatory. 5. Taking note that the objections have been filed before the DRP and in light of the observations made in the case of Open Silicon Research (P) Ltd referred to here in above, it is clear that the Assessment Order passed disregarding the objections filed, requires to be interfered with. The Assessing Officer ought to have waited till directions are passed by DRP. 6. Taking note that objections have been filed before the DRP, it would meet the ends of justice by allowing the petition by setting aside the order at Annexure-'A' dated 20.11.2023 with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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