9911796707
TMI Blog2022 (2) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... een exercised under section 144C - HELD THAT:- In view of several judgments of this court on this issue including ESPN Star Sports Mauritius S. N. C. ET Compagnie v. Union of India [ 2016 (4) TMI 45 - DELHI HIGH COURT] , he admits that the Assessing Officer in the present case, could have passed a draft assessment order only with a right to the assessee to file objections with the Dispute Resoluti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned assessment order dated September 22, 2021 issued under section 143(3) of the Income-tax Act, 1961 (for short the Act ) for the assessment year 2019-20. 2. Learned counsel for the petitioner states that the impugned assessment order has been passed by the respondents by wrongfully assuming jurisdiction under section 143(3) of the Act and he states that jurisdiction ought to have been ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints out that under section 144C, certain vested rights are given to a foreign company whereby on receipt of the draft assessment order, the foreign company-assessee is entitled to file its objections to the Dispute Resolution Panel (DRP) which shall be adjudicated by them pursuant to a quasi-judicial procedure prescribed under section 144C of the Act. 6. He also emphasises that during the pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a right to the assessee to file objections with the Dispute Resolution Panel. 9. Keeping in view the aforesaid, the impugned assessment order dated September 22, 2021 is directed to be treated as a draft assessment order and not an assessment order passed under section 143(3) of the Act. The petitioner is given liberty to file objections against the said draft assessment order with the Dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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