https://www.taxtmi.com/caselaws?id=787043 Amendment to the definition of eligible assessee expanded scope to include certain non-residents, and where a matter is referred to the Dispute Resolution Panel the statutory limitation for passing assessments is extended by operation of the reference procedure; accordingly participation by the assessee in DRP proceedings and issuance of post-amendment notices rendered challenges on limitation or absence of a transfer order untenable. The writ petition attacking the assessment is dismissed, with liberty to challenge the merits before the appellate tribunal within thirty days of receipt of the order. en-us Tue, 10 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787043 Amendment to the definition of eligible assessee expanded scope to include certain non-residents, and where a matter is referred to the Dispute Resolution Panel the statutory limitation for passing assessments is extended by operation of the reference procedure; accordingly participation by the assessee in DRP proceedings and issuance of post-amendment notices rendered challenges on limitation or absence of a transfer order untenable. The writ petition attacking the assessment is dismissed, with liberty to challenge the merits before the appellate tribunal within thirty days of receipt of the order. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787043