Held the final assessment order was passed by the jurisdictional Assessing Officer without considering the order giving effect passed by the Transfer Pricing Officer and the directions of the Dispute Resolution Panel as per section 144C(13). The Assessing Officer had also not taken any step to pass a rectification order. It is  a clear violation of the law, which deserved to be acted upon. What was relevant was the final assessment order for all purposes, including the collection of tax. The assessment order is quashed. The Tribunal also held that   when an authority acts contrary to law, the act of the authority is required to be quashed and set aside as invalid and bad in law and no action is required to establish the prejudice caused to the assessee. (AY. 2018-19)