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TMI Blog2025 (1) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... - HC - Dated:- 5-12-2024 - W. P. Nos. 18449 and 18451 of 2022 And W. M. P. Nos. 17795 and 17797 of 2022 - - - Income Tax - Validity of assessment order passed - Proceedings/directions of the Dispute Resolution Panel pursuant to a Draft Assessment Order - Certain technical glitches which disabled the petitioner to comply with the second requirement of filing an objection with the AO - HELD THAT:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivas Senior Standing Counsel And Mr. A.N.R. Jayaprathap Junior Standing Counsel COMMON ORDER In W.P.No.18449 of 2022, the petitioner has challenged the impugned proceedings/directions dated 13.06.2022 of the Dispute Resolution Panel pursuant to a Draft Assessment Order dated 28.09.2021. In W.P.No.18451 of 2022, the petitioner has challenged the impugned Assessment Order dated 25.11.2021. 2. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. 4. The Dispute Resolution Panel has also issued directions on 13.06.2022. This Court has come to the rescue of the petitioner, under similar circumstances in W.P.No.7369 of 2024 vide order dated 22.03.2024 in the case of M/s.Multicoreware India P Ltd Vs. The Assessment Unit, Income Tax Department, National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003 and others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r especially in view of the fact that the transfer pricing officer had directed variations in the income. For such reason, the impugned order calls for interference. 6. Therefore, the impugned Assessment Order is quashed and, as a consequence, the assessing officer is directed to await the decision of the Dispute Resolution Panel before issuing a fresh assessment Order. W.P.No.7369 of 2024 is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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