Allowing the petition the Court held taht without disposing the objection raised by the petitioner referring the matter to TPO being premature hence the court direcreted the revenue to dispose theprelimanry objection , meantime proceedings under section 92CA was stayed . (AY. 2015-16)
Essilor India P. Ltd v. ACIT (2020) 187 DTR 430 / 315 CTR 199 (Karn) (HC)
S. 148 : Reassessment – Notice issued u/s 92CA based on the reassment notice was challenged as the objection to reassment notice was not disposed off – Directed to dispose the objection and proceedings u/s 92CA was stayed [S. 92CA, 148, Art , 226 ]