Assessment order cannot be passed without considering direction of DRP on timely objection filed by Assessee against Draft Assessment order

Fiberhome India Private Limited Vs National E-Assessment Centre (Delhi High Court)

1. This petition has been filed by the petitioner challenging the Final Assessment Order dated 30.06.2021 passed by the respondent under Section 143(3) read with Section(s) 144C(3) and 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) for the Assessment Year 2017-18.

2. The learned counsel for the petitioner submits that the petitioner had filed its return of income for the c

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