When an objections against said draft assessment order before DRP, final assessment order passed by Assessing Officer without waiting for decision of DRP upon such objections was unjustified and was set aside. (AY. 2017-18)
Anand NVH Products (P) Ltd. v. National e-assessment Centre Del. (2021) 282 Taxman 485 (Delhi) (HC)
S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]