https://www.taxtmi.com/article/detailed?id=7879 Section 144C mandates that before making prejudicial variations to an eligible assessee's returned income the Assessing Officer must issue a draft assessment order, allow the assessee to object and refer objections to the Dispute Resolution Panel, whose binding directions the Assessing Officer must follow in completing assessment; failure to follow this sequence has been held to vitiate final assessments, demands and penalty proceedings. en-us Mon, 12 Feb 2018 07:15:21 +0530 Mon, 12 Feb 2018 07:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7879 Section 144C mandates that before making prejudicial variations to an eligible assessee's returned income the Assessing Officer must issue a draft assessment order, allow the assessee to object and refer objections to the Dispute Resolution Panel, whose binding directions the Assessing Officer must follow in completing assessment; failure to follow this sequence has been held to vitiate final assessments, demands and penalty proceedings. Articles Income Tax Mon, 12 Feb 2018 07:15:21 +0530 https://www.taxtmi.com/article/detailed?id=7879