https://www.taxtmi.com/highlights?id=96937 Under Section 144C the Dispute Resolution Panel (DRP) should have dismissed the petitioner's objections simpliciter because a final assessment order had already been passed; therefore the DRP's findings on whether the objections were intimated to the assessing officer were unwarranted. The operative effect directed is that those DRP observations shall not be considered by the Commissioner of Income Tax (Appeals), who must decide the taxpayer's appeal against the final assessment order without being influenced by the impugned DRP order. en-us Mon, 16 Feb 2026 10:18:09 +0530 Mon, 16 Feb 2026 10:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96937 Under Section 144C the Dispute Resolution Panel (DRP) should have dismissed the petitioner's objections simpliciter because a final assessment order had already been passed; therefore the DRP's findings on whether the objections were intimated to the assessing officer were unwarranted. The operative effect directed is that those DRP observations shall not be considered by the Commissioner of Income Tax (Appeals), who must decide the taxpayer's appeal against the final assessment order without being influenced by the impugned DRP order. Highlights Income Tax Mon, 16 Feb 2026 10:18:09 +0530 https://www.taxtmi.com/highlights?id=96937