Lam Research (India) (P.) Ltd. v. ACIT (2022) 192 ITD 449 (Bang.)(Trib.)

S. 144C : Reference to dispute resolution panel-Condonation of delay-DRP does not have power to condone delay in filing objections by assessee before Panel.

Tribunal held that DRP does not have power to condone delay in filing objections by assessee before Panel. (AY. 2012-13)