Assessment order violating directions of DRP is liable to be quashed

Oxbow Energy Solutions LLC Vs DCIT (ITAT Delhi) ITAT Delhi held that assessment order passed in violation of the directions of Dispute Resolution Penal (DRP) is against the provisions of sub-section (10) and (13) of section 144C of the Act and hence liable to be quashed Facts- Assessee is a non-resident corporate entity incorporated in the United States of America (USA). From the information generated through the Annual Information Report (AIR) of the department, it was noticed that certain income earned by the assessee during the year was not offered to tax. The assessee had not filed any ret...