https://www.taxtmi.com/caselaws?id=459273 Where an assessee filed objections before the Dispute Resolution Panel under section 144C(2) and also served them on the jurisdictional Assessing Officer, the assessment could not be completed before the Panel's directions under section 144C(5), even if the objections were not uploaded on the portal because of a technical impediment. The Bombay HC held that the Faceless Assessing Officer's assessment was unsustainable in these circumstances and quashed the assessment order as well as the consequential demand notice. The Assessing Officer was permitted to pass a fresh order after the Panel issues its directions. en-us Tue, 19 Dec 2023 00:00:00 +0530 Fri, 06 Dec 2024 18:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459273 Where an assessee filed objections before the Dispute Resolution Panel under section 144C(2) and also served them on the jurisdictional Assessing Officer, the assessment could not be completed before the Panel's directions under section 144C(5), even if the objections were not uploaded on the portal because of a technical impediment. The Bombay HC held that the Faceless Assessing Officer's assessment was unsustainable in these circumstances and quashed the assessment order as well as the consequential demand notice. The Assessing Officer was permitted to pass a fresh order after the Panel issues its directions. Case-Laws Income Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459273