144C : Assessment - Dispute resolution panel

Where the Dispute Resolution Panel has brushed a side assessee’s submissions without even a whisper of the assessee’s objections against draft assessment order, and passed a laconic non-speaking order, the matter is remitted to the files of Dispute Resolution Panel for speaking order- GAP International Sourcing India Pvt. Ltd., Versus. Deputy Commissioner of Income Tax - 2010 (12) TMI 94 (Tri)