https://www.taxtmi.com/caselaws?id=416178 Assessment under Section 144C concerned objections filed before the DRP; relying on the CBDT circular dated 30.04.2021, the objections were treated as filed within time and the DRP has now heard them on merits. The court set aside the impugned final assessment order dated 30.06.2021 because the statutory procedure under Section 144C was not followed, and directed the revenue to proceed in accordance with the procedural scheme prescribed by Section 144C, restoring the requirement for DRP consideration and compliance with the applicable procedural safeguards. en-us Wed, 15 Dec 2021 00:00:00 +0530 Tue, 03 Feb 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416178 Assessment under Section 144C concerned objections filed before the DRP; relying on the CBDT circular dated 30.04.2021, the objections were treated as filed within time and the DRP has now heard them on merits. The court set aside the impugned final assessment order dated 30.06.2021 because the statutory procedure under Section 144C was not followed, and directed the revenue to proceed in accordance with the procedural scheme prescribed by Section 144C, restoring the requirement for DRP consideration and compliance with the applicable procedural safeguards. Case-Laws Income Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416178