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TMI Blog2011 (2) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... eek in accordance with the provisions contained in sub-section (2) of section 144C, thereafter the Dispute Resolution Panel shall proceed in accordance with the postulates laid down in sub-sections (5) to (7) of section 144C of the Act, writ petition - 689 of 2011 - - - Dated:- 4-2-2011 - DIPAK MISRA, SANJIV KHANNA, JJ. JUDGMENT 1. By this writ petition preferred under article 226 of the Constitution of India, the petitioner has prayed for issue of a writ of certiorari for quash- ment of the draft assessment dated December 31, 2010, passed under sec- tion 144C(1) of the Income-tax Act, 1961 (for brevity, "the Act"), for the assessment year 2007-08. Mr. S. Ganesh, learned senior counsel criticising the said order has raised two-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 144C(2) to (7) read as follows : "(2) On receipt of the draft order, the eligible assessee shall, within thirty days of the receipt by him of the draft order,- (a) file his acceptance of the variations to the Assessing Officer ; or (b) file his objections, if any, to such variation with,- (i) the Dispute Resolution Panel ; and (ii) the Assessing Officer. (3) The Assessing Officer shall complete the assessment on the basis of the draft order, if- (a) the assessee intimates to the Assessing Officer the acceptance of the variation ; or (b) no objections are received within the period specified in sub- section (2). (4) The Assessing Officer shall, notwithstanding anything con- tained in section 153, pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to com- plete the assessment. Sub-sections (6) and (7) provide the guidelines and the manner in which the Dispute Resolution Panel shall carry the pro- ceedings before it under the said provision. 5. We are of the considered opinion the said provisions cannot be treated as totally redundant or absolutely inefficacious remedy to the assessee. When a statute has provided a remedy as an intermediate stage, we are disposed to think, the assessee is under obligation to take recourse to the same. 6. In view of the aforesaid, we are inclined to grant liberty to the petitioner to file the objections within one week from today in accordance with the provisions contained in sub-section (2) of section 144C, thereafter the Dis- pute Resolutio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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