Section 144C requires an eligible assessee challenging a draft...

Section 144C requires an eligible assessee challenging a draft assessment order to file objections with both the Dispute Resolution Panel and the Assessing Officer; filing only with the Assessing Officer does not satisfy the statutory requirement. In the absence of Panel objections, the Assessing Officer may complete the assessment on the basis of the draft order under Section 144C(3). The note further states that a challenge to such final assessment should ordinarily proceed through the statutory appeal available under Section 246A, rather than writ jurisdiction where an efficacious appellate remedy exists. The reported writ petition was dismissed, with assessment merits left for appellate consideration.

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