Allowing the petition the Court held that it has been held that the assessment order passed by AO during the pendency of valid objections before the DRP, is against the provisions of law. Hence, the same is quashed and set aside.
Convergys India Services v. NFAC (2024) 461 ITR 88 (Delhi)(HC)
S. 143(3): Assessment-Assessment order passed in spite of valid objections pending before DRP is bad in law.[S.144C, Art. 226]