Allowing the petition the Court held that when an objections to draft assessment order filed were pending disposal with DRP, final assessment order passed by Assessing Officer was without jurisdiction. (AY. 2017-18)
SRF Ltd v. National Faceless Assessment Centre (2021) 281 Taxman 574 / 204 DTR 153 / 322 CTR 837 (Delhi) (HC)
S. 144C : Reference to dispute resolution panel – Pendency of objections to draft assessment order – Final assessment order is held to be without jurisdiction . [ S. 143 (3) , 144C(3) ]