GSTR-9 GST Annual Returns: ICAI releases Technical Guide

Delhi HC S144C: Income Tax Act AO Not Having Info About Pendency of Objections, DRP Not Ground to Sustain Final Assessment Order The Delhi High Court ruled that the Assessing Officer (AO) cannot sustain a final assessment order under Section 144C of the Income Tax Act if they are unaware of the pendency of objections before the Dispute Resolution Panel (DRP). The case involved an issue where the DRP had yet to address the taxpayer’s objections, but the AO proceeded with the assessment. The court emphasized the necessity of waiting for DRP’s decision, ensuring procedural fairness in the tax assessment process.