De Diamond Electric India Private Limited v. Assessment Unit, National Faceless Assessment Centre & ORS.

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17348/2024, CM APPL. 73882/2024 & CM APPL. 73883/2024 DE DIAMOND ELECTRIC INDIA PRIVATE LIMITED .....Petitioner Through:

Ms. Ananya Kapoor, Mr. Ashutosh Mohan Rastogi and Mr. Shivam Yadav, Advocates.

versus ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE & ORS .....Respondents Through:

Mr. Vipul Agrawal, Senior Standing Counsel.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 17.12.2024 1.

The petitioner has filed the present petition impugning a final assessment order dated 29.10.2024 passed under Section 143(3) read with Section 144C (3) and 144B of the Income Tax Act, 1961 (hereafter the Act). 2.

According to the petitioner, the impugned assessment order is ex facie erroneous as it is in complete disregard of the directions issued by the Dispute Resolution Panel (DRP).

3.

Concededly, the petitioner has an equally efficacious remedy of a statutory appeal before the Income Tax Appellate Tribunal. 4.

In view of the above, we do not consider it apposite to entertain the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/12/2024 at 12:00:21

present petition. The same is disposed of.

5.

Needless to state that all rights and contentions of parties are left open.

6.

Pending applications also stand disposed of.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 yrj Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/12/2024 at 12:00:21