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The High Court ruled on the validity of an order passed u/s 144C(3) read with Section 144B. The petitioner had filed objections to the Draft Assessment Order before the Dispute Resolution Panel (DRP). Considering the objections filed before the DRP and the observations made in the Open Silicon Research case, the court held that the Assessment Order passed disregarding the objections requires interference. The Assessing Officer (AO) ought to have waited for the DRP's directions. The court allowed the petition, setting aside the order, with a direction to the AO to follow the DRP's directions and proceed accordingly, while the DRP would issue necessary directions considering the petitioner's objections.
The High Court ruled on the validity of an order passed u/s 144C(3) read with Section 144B. The petitioner had filed objections to the Draft Assessment Order before the Dispute Resolution Panel (DRP). Considering the objections filed before the DRP and the observations made in the Open Silicon Research case, the court held that the Assessment Order passed disregarding the objections requires interference. The Assessing Officer (AO) ought to have waited for the DRP's directions. The court allowed the petition, setting aside the order, with a direction to the AO to follow the DRP's directions and proceed accordingly, while the DRP would issue necessary directions considering the petitioner's objections.
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