TMI Blog2024 (11) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Section 144C - Delay filling SLP - As decided by HC assessee is right in his submission that under Section 144C of the IT Act, the Assessing Officer is bound by the directions issued by the DRP and required to pass the assessment order in conformity with the directions issued within one month from the end of month in which such directions are issued. ITAT has recorded that impugned order is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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