Held that the final assessment order was passed without incorporating the directions of the Dispute Resolution Panel. The issue was to be remitted to the Assessing Officer to pass an order incorporating the Dispute Resolution Panel’s directions which had been given effect by the Transfer Pricing Officer.(AY.2018-19)
Hitachi Astemo Haryana P. Ltd. v Dy. CIT (2023)108 ITR 47 (SN)(Delhi) (Trib)
S. 144C : Reference to dispute resolution panel-Final assessment order was passed without incorporating directions of Dispute Resolution Panel-Matter remanded to Assessing Officer to pass order incorporating Dispute Resolution Panel’s directions. [S.144C(13)]