https://www.taxtmi.com/caselaws?id=766849 A final assessment order under section 143(3) read with section 144C(3) was interfered with because the assessee's objections were already pending before the Dispute Resolution Panel when the order was passed, even though the assessee had not intimated their pendency to the assessing officer due to a communication lapse. On the peculiar facts and in line with cited precedent, the assessment was set aside and the matter was remitted to the Dispute Resolution Panel for consideration according to law. The assessing officer was not found at fault, but costs were imposed for the lapse, and relief was granted to the assessee. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766849 A final assessment order under section 143(3) read with section 144C(3) was interfered with because the assessee's objections were already pending before the Dispute Resolution Panel when the order was passed, even though the assessee had not intimated their pendency to the assessing officer due to a communication lapse. On the peculiar facts and in line with cited precedent, the assessment was set aside and the matter was remitted to the Dispute Resolution Panel for consideration according to law. The assessing officer was not found at fault, but costs were imposed for the lapse, and relief was granted to the assessee. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766849