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Order passed without implementing direction of DRP is void-ab-initio: ITAT Delhi
Case Law Details
- Case Name
- Bechtel Limited Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 31/01/2024
- Courts
- All ITAT, ITAT Delhi
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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.
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