https://www.taxtmi.com/caselaws?id=764830 The HC quashed the Assessment Order dated 25.11.2021 due to procedural lapses, specifically the inability of the petitioner to file objections with the Assessing Officer because of technical glitches. The court emphasized procedural fairness, requiring the Assessing Officer to await the Dispute Resolution Panel's decision before finalizing the assessment. Consequently, the directions issued by the Dispute Resolution Panel on 13.06.2022 were also set aside, as they were based on the invalidated Assessment Order. The matter was remitted back to the Dispute Resolution Panel and the Assessing Officer for fresh consideration on merits. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 18 Jan 2025 08:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764830 The HC quashed the Assessment Order dated 25.11.2021 due to procedural lapses, specifically the inability of the petitioner to file objections with the Assessing Officer because of technical glitches. The court emphasized procedural fairness, requiring the Assessing Officer to await the Dispute Resolution Panel's decision before finalizing the assessment. Consequently, the directions issued by the Dispute Resolution Panel on 13.06.2022 were also set aside, as they were based on the invalidated Assessment Order. The matter was remitted back to the Dispute Resolution Panel and the Assessing Officer for fresh consideration on merits. Case-Laws Income Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764830