9911796707
TMI Blog2024 (3) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition No. 7369 of 2024 & W. M. P. Nos. 8270, 8273 & 8275 of 2023 - - - Income Tax - Validity of assessment order passed on objections being pending consideration before the Dispute Resolution Panel - HELD THAT:- The Income-tax Act enables a person who receives a draft assessment order u/s 144C to file objections before the Dispute Resolution Panel. In the case at hand, the petitioner fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Dispute Resolution Panel before issuing a fresh assessment order. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. S. Sriranjani for Mr. S. Sridhar For Respondents: Mr. V.Mahalingam Senior Standing Counsel for R1 to R3 Mr. B.Ramana Kumar, Senior Standing Counsel Mr. D.Prabhu Mukunth Arunkumar Junior Standing Counsel for R4 R5 ORDER An assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to communicate whether objections were filed before the Dispute Resolution Panel within five days. The petitioner did not reply thereto within the said period of five days. The impugned assessment order was issued in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the draft assessment order and to the objections filed in relation thereto befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, he submits that the impugned assessment order was issued. 5. The Income-tax Act enables a person who receives a draft assessment order under Section 144C to file objections before the Dispute Resolution Panel. In the case at hand, the petitioner filed objections and there is evidence that the Dispute Resolution Panel received such objections on 12.01.2024. The impugned order is clearly subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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