Final Assessment Order passed despite pending objections before DRP: Delhi HC sets aside the Order

Jackson Square Aviation Ireland Limited Vs ACIT Circle INT Tax 2(1)(2) & Anr (Delhi High Court)

In a recent ruling Hon’ble Delhi HC set-aside the assessment order which was passed when objection before DRP were pending.

Assessment Order was passed u/s 143(3) read with 144C(3) without waiting for the decision of Dispute Resolution Panel (DRP) which was under challenge on the ground that it was passed without jurisdiction.

Show cause notice u/s 148A(b) was issued for AY 2022-23 calling upon the assessee to show cause as to why the receipts should not be taxed

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