EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

AC, more so when draft assessment order under section 144C was passed by NFAC, is beyond jurisdiction and illegal in terms of section 144B of the Act. 2. That on the facts and circumstances of the case and in law, the impugned assessment completed in violation of mandatory directions of the Dispute Resolution Panel (DRP) is illegal