https://www.taxtmi.com/caselaws?id=785451 Section 144C requires an assessee filing objections before the Dispute Resolution Panel to forward a copy to the Assessing Officer. Under the faceless assessment framework, the Assessing Officer may proceed under Section 144C(4) where no objections are received by that officer. The statutory process nevertheless contemplates deferral of final assessment and consideration by the DRP when objections have been filed. Failure to transmit objections to the Assessing Officer can lead to final assessment and demand proceedings without the assessee being heard or the DRP's views being considered. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 31 Jul 2026 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785451 Section 144C requires an assessee filing objections before the Dispute Resolution Panel to forward a copy to the Assessing Officer. Under the faceless assessment framework, the Assessing Officer may proceed under Section 144C(4) where no objections are received by that officer. The statutory process nevertheless contemplates deferral of final assessment and consideration by the DRP when objections have been filed. Failure to transmit objections to the Assessing Officer can lead to final assessment and demand proceedings without the assessee being heard or the DRP's views being considered. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785451