Non-passing of separate draft order pursuant to restoration by ...
DRP's Failure to Issue Separate Draft Order Renders Assessment Null and Void Due to Procedural Non-Compliance.
September 6, 2019
Case Laws Income Tax AT
Non-passing of separate draft order pursuant to restoration by the Dispute Resolution Panel (DRP) - non- adhering statutorily mandated procedure - Order of DRP restoring the matter to the AO/TPO for undertaking a fresh benchmarking altogether afresh - assessment order is a nullity - AT
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