Order passed without implementing direction of DRP is void-ab-initio: ITAT Delhi

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. ESPN Star Sports Mauritius S.N.C. ET Compagnie Vs. Union of India has held that non-impl...