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