On appeal by the assessee the Court observed that the TPO has passed the order dt. 10-02-2015 and communicated the same to the AO, who in turn passed the final assessment order dated 10-02 – 2015. The Court held that the Tribunal was right in holding that there is no jurisdictional error to invalidate the proceedings in toto and the communication of a copy of the direction of the DRP dated 12-03-2014 to the AO stated to have been received by the AO on 21-03-2014 was not a direction with in the scope of sub-section (5) of S.144C of the Act. The directions issued by the DRP were to the TPO, who was in turn, required to do the computation after considering the objections of the assessee and it is thereafter they mature in to the directions under sub-section (5) of section 144C of the Act. Accordingly the appeal of the assessee is dismissed. (TA No. 547 of 2019 dt 6-08-2019) (AY. 2008-09)
L & T Thales Techynology Services Pvt. Ltd. v. CIT (2019) CTCJ– September-P. 93 (Mad.)(HC)
S. 144C : Reference to dispute resolution panel-Time limit– Tribunal remanding matter back to DRP-Time limit is to be computed after TPO passes the order and not from the date of DRP order. [S. 144C(5), 144C(13)]