{"id":31214,"date":"2022-12-10T13:14:17","date_gmt":"2022-12-10T07:44:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/olympus-medical-systems-p-ltd-v-acit-2022-194-itd-676-delhitrib\/"},"modified":"2022-12-10T13:14:17","modified_gmt":"2022-12-10T07:44:17","slug":"olympus-medical-systems-p-ltd-v-acit-2022-194-itd-676-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/olympus-medical-systems-p-ltd-v-acit-2022-194-itd-676-delhitrib\/","title":{"rendered":"Olympus Medical Systems (P.) Ltd. v. ACIT (2022) 194 ITD 676 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Order passed without following the directions of DRP-Order was set aside. [S. 92C 144C(5)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31214","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31214"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31214\/revisions"}],"predecessor-version":[{"id":31215,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31214\/revisions\/31215"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}