Tribunal held that the final order passed by the Assessing Officer without following directions of DRP, thus, deliberately chose not to follow a binding provision under section 144C, assessment order itself became null and void and hence was to be quashed. (AY. 2009-10)
Global One India (P.) Ltd. v. DCIT (2019) 76 ITR 63 (SN)/(2020) 182 ITD 355 (Delhi)(Trib.)
S. 144C : Reference to dispute resolution panel-Order passed without following the directions issued by Dispute Resolution Panel is null and void. [S. 144C(10)]