9911796707
TMI Blog2023 (12) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... , however, did not upload the objections in the portal due to a technical impediment in the portal - HELD THAT:- As Faceless Assessing Officer unaware of the fact that the Petitioner has filed its objections, proceeded to pass the assessment order without waiting for the directions of DRP under Sub-section 5 of Section 144C of the Act. Therefore, without going into merits of the matter and in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) read with Section 144C(3) and 144B of the Act dated 13.11.2023 (Exhibit D) and the notice of demand in Form No. 7 dated 13.11.2023 (Exhibit E). 2. In this case, Petitioner had filed its objections under Section 144C(2) of the Income Tax Act, 1961 ( the Act ) with the Dispute Resolution Panel ( DRP ) and a copy thereof was filed with the Jurisdictional Assessing Officer. Petitioner, admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st December 2023 (Unreported) , we hereby quash and set aside the assessment order dated 13th November 2023. 5. The Assessing Officer may pass an assessment order once DRP passes its directions. 6. Consequently, the notice of demand in Form No. 7 dated 13th November 2023 is also quashed and set aside. 7. Petition disposed. 8. All rights and contentions of parties are kept open. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
