Held that the Assessing Officer passed a final assessment order without incorporating or giving effect to directions of DRP in it as per section 144C(13) and said order was merely a verbatim repetition of draft assessment order, said order not being in conformity with provisions of section 144C was bad in law and same was to be set aside. (AY. 2016-17)
Olympus Medical Systems (P.) Ltd. v. ACIT (2022) 194 ITD 676 (Delhi)(Trib.)
S. 144C : Reference to dispute resolution panel-Order passed without following the directions of DRP-Order was set aside. [S. 92C 144C(5)]