Deputy Commissioner acting beyond directions given by DRP is contrary-in-law

Archroma International (India) Private Limited Vs DCIT (Bombay High Court) Bombay High Court held that Deputy Commissioner of Income Tax cannot act beyond the mandate of Section 144 (C) (13) and also contrary to the directions given by the Dispute Resolution Panel [DRP]. Further, assessment completed beyond prescribed time limit beyond section 114(C)(13) is time barred. Facts- By the present Petition, filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging the inaction of the Respondents of not giving effect to the directions dated 19th March 2020 of the Dispu...