DRP can't shift his burden to adjudicate impugned matter; he isn't empowered to remand matter back t

IT/ILT : Where DRP instead of clearly adjudicating issue relating to existence of assessee's PE in India, remanded matter back to Assessing Officer to decide said issue after taking into consideration various evidences filed by assessee, order so passed being in violation of provisions of section 144C(8), was to be set aside