This appeal is filed by the assessee against the order dated 28/12/2011 passed by CIT(A)- 37, New Delhi for Assessment Year 2008-09.

That on the facts and the circumstances of the case and in law, the order passed by the Hon'ble Commissioner of Income Tax (Appeals) ('CIT(A)')/Ld. AO is bad in law

That on the facts and circumstances of the case and in law, while acknowledging that the assessment proceedings undertaken by the Ld. AO were not in accordance with the scheme of Section 144C of the Act and considering that the assessment order giving effect to DRP directions was not passed within the permitted time period, the Hon'ble CIT(A) erred in not explicitly quashing the impugned assessment proceedings, being void ab initio.

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