Held that DRP cannot set aside any proposed variation or issue any direction for further enquiry. Direction issued to the Assessing Officer to pass a speaking order in respect of Permanent Entablement is contrary to the provisions of section 144C(8). (AY. 2017-18, 2018-19)
FRD Solutions FZC v. Dy. CIT (2023) 222 TTJ 628 (Mum)(Trib)
S. 144C : Reference to dispute resolution panel-DRP cannot set aside any proposed variation or issue any direction for further enquiry-Direction issued to the Assessing Officer to pass a speaking order in respect of Permanent Entablement is contrary to the provisions of section 144C(8) [S. 9(1)(i), 144C(8)]