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Case Law Details

Case Name : Bechtel Limited Vs ACIT (ITAT Delhi)
Related Assessment Year : 31/01/2024
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Bechtel Limited Vs ACIT (ITAT Delhi)

ITAT Delhi held that AO is bound to follow the directions of DRP. Accordingly, final assessment order passed by AO without implementing direction of DRP makes the assessment order void-ab-initio.

Facts- Vide the present appeal, the appellant has filed an additional ground mainly contesting the validity of the final assessment orders on the ground of non-implementation of the directions of learned DRP.

Conclusion- Hon’ble Jurisdictional High Court in the case of M/s.

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