Scope of DRP is restricted only to adjustments proposed in the draft assessment order and not beyond

GE India Technology Centre Pvt. Ltd. Vs DRP and ACIT Writ Appeal No. 1010 of 2011 (Karnataka High Court) High Court held that the scope of powers of the Dispute Resolution Panel (the DRP) under Section 144C of the Income-tax Act, 1961 (the Act) is restricted to dealing with only those issues in respect of which variations are proposed as per the draft assessment order and not beyond. Further, the High Court also held that the DRP does not have the power under Section 144C of the Act to issue a direction to the Assessing Officer (AO) to conduct further inquiry for passing the assessment or...