| COURT: | ITAT Delhi |
| CORAM: | Diva Singh (JM), Sudhakar Reddy (AM) |
| SECTION(S): | 144C |
| GENRE: | International Tax |
| CATCH WORDS: | delegation, DRP, remand |
| COUNSEL: | Ajay Vohra, Rohit Garg |
| DATE: | September 26, 2014 (Date of pronouncement) |
| DATE: | October 4, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| The DRP shall give clear and speaking directions to the AO for passing the assessment order and the statute ensures that the said power is not delegated to the AO. | |
A perusal of the above shows that the provisions of section 144C provides the entire mechanism for making a reference to the DRP; the power of the DRP and also the procedures which have to be followed to issue the direction to …
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