527 results for “disallowance”+ Section 144C(10)clear
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In the result, both the appeals of the assessee are partly allowed
Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale
10. The contention of the Assessee on the other hand is that an assessment order passed by the assessing officer pursuant to the directions of the DRP is under section 143(3) read with section 144C(13) of the Act. Such an order cannot be construed as having been passed independently and on a stand-alone basis under section 144C