https://www.taxtmi.com/caselaws?id=757789 The document concerns whether a draft assessment order under Section 144C, followed by directions of the Dispute Resolution Panel and a notice of demand under Section 156, could be treated as a final assessment or a defective draft assessment. It records the Karnataka High Court's view that the order dated 28 December 2018 amounted to a final assessment, not a valid draft order under Section 144C, and that the defect was not curable under Section 292B. The Supreme Court did not go into the merits because it declined to condone a delay of 424 days in filing the Special Leave Petition, and the petition was dismissed. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757789 The document concerns whether a draft assessment order under Section 144C, followed by directions of the Dispute Resolution Panel and a notice of demand under Section 156, could be treated as a final assessment or a defective draft assessment. It records the Karnataka High Court's view that the order dated 28 December 2018 amounted to a final assessment, not a valid draft order under Section 144C, and that the defect was not curable under Section 292B. The Supreme Court did not go into the merits because it declined to condone a delay of 424 days in filing the Special Leave Petition, and the petition was dismissed. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757789