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The HC quashed the impugned assessment order framed by the first respondent under Section 147 read with Section 144C(3) and the order passed by the third respondent (Dispute Resolution Panel) and remitted the matters to the respondents for fresh adjudication. The court found a gross violation of principles of natural justice in the issuance and finalization of proceedings under Section 148A(d) and Section 144A(d), noting the petitioner's active cooperation, including timely responses and an objection under Section 144C(2) filed before the DRP with a copy emailed to the assessing office as required. The respondents are directed to reconsider and pass fresh orders consistent with law.
The HC quashed the impugned assessment order framed by the first respondent under Section 147 read with Section 144C(3) and the order passed by the third respondent (Dispute Resolution Panel) and remitted the matters to the respondents for fresh adjudication. The court found a gross violation of principles of natural justice in the issuance and finalization of proceedings under Section 148A(d) and Section 144A(d), noting the petitioner's active cooperation, including timely responses and an objection under Section 144C(2) filed before the DRP with a copy emailed to the assessing office as required. The respondents are directed to reconsider and pass fresh orders consistent with law.
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