The Assessment order is quashed and declared that it has no sanctity of law, as the assessment order was passed by the AO without following the directions issued by the DRP, thereby deliberately defying provisions of section 144C. Order was quashed as null and void. (AY. 2012 13)
Basware Corporation India v. DCIT (2020) 194 DTR 75 / 207 TTJ 115 (Chd.)(HC)
S. 144C : Reference to dispute resolution panel-Assessment order passed-Disregard to directions by DRP-Not within the sanctity of law-Order was quashed. [S. 143(3), 153, 153B]