https://www.taxtmi.com/caselaws?id=441846 The court set aside the assessment order and directed a fresh assessment in accordance with Section 144C of the Income Tax Act, emphasizing the importance of the directions issued by the Dispute Resolution Panel (DRP). The court highlighted the mandatory nature of filing objections before the Assessing Officer and reinstated the authority of the DRP in issuing directions for assessment. The communication declaring the DRP's directions as infructuous was also overturned. The assessing officer was instructed to comply with the DRP's directions, and the case was restored for further proceedings under Section 144C(13). en-us Wed, 19 Jul 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441846 The court set aside the assessment order and directed a fresh assessment in accordance with Section 144C of the Income Tax Act, emphasizing the importance of the directions issued by the Dispute Resolution Panel (DRP). The court highlighted the mandatory nature of filing objections before the Assessing Officer and reinstated the authority of the DRP in issuing directions for assessment. The communication declaring the DRP's directions as infructuous was also overturned. The assessing officer was instructed to comply with the DRP's directions, and the case was restored for further proceedings under Section 144C(13). Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441846