https://www.taxtmi.com/caselaws?id=299594 Assessment under the Dispute Resolution Panel (DRP) regime was held to have breached mandatory procedure by issuing a final assessment without awaiting the DRP decision; the court therefore set aside the final assessment, the demand notice and the notice initiating penalty proceedings, and restored the matter to the DRP for reconsideration. The respondents were granted liberty to seek variation or modification of the order if material facts were suppressed or misstated by the petitioner. The writ petition and pending applications were disposed of on that basis. en-us Fri, 06 Aug 2021 00:00:00 +0530 Tue, 03 Feb 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299594 Assessment under the Dispute Resolution Panel (DRP) regime was held to have breached mandatory procedure by issuing a final assessment without awaiting the DRP decision; the court therefore set aside the final assessment, the demand notice and the notice initiating penalty proceedings, and restored the matter to the DRP for reconsideration. The respondents were granted liberty to seek variation or modification of the order if material facts were suppressed or misstated by the petitioner. The writ petition and pending applications were disposed of on that basis. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299594