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    <title>2025 (12) TMI 73 - KARNATAKA HIGH COURT</title>
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    <description>HC held that the assessee&#039;s objections to the draft assessment order under s.144C(1) were filed within the prescribed 30-day period, as the draft order dated 16.03.2024 was communicated on 18.03.2024 and objections were received on 16.04.2024. The DRP erred in rejecting the objections as time-barred. HC quashed the impugned DRP orders (Annexures H and J) and the penalty order dated 25.08.2025 passed during pendency of the petition. The DRP was directed to reconsider the objections and conclude proceedings afresh after affording reasonable and personal hearing.</description>
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    <pubDate>Thu, 06 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (12) TMI 73 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=782533</link>
      <description>HC held that the assessee&#039;s objections to the draft assessment order under s.144C(1) were filed within the prescribed 30-day period, as the draft order dated 16.03.2024 was communicated on 18.03.2024 and objections were received on 16.04.2024. The DRP erred in rejecting the objections as time-barred. HC quashed the impugned DRP orders (Annexures H and J) and the penalty order dated 25.08.2025 passed during pendency of the petition. The DRP was directed to reconsider the objections and conclude proceedings afresh after affording reasonable and personal hearing.</description>
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