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)

1) was passed in breach of the provisions of section 144B of the Act and directed the assessing officer to spell out the reasons for the same in the final assessment order. The DRP, in para 3.1.1 of DRP order observed that “…..An order u/s 144C was issued subsequent to the aforesaid notice vide order dated 21.09.2021, breeching