https://www.taxtmi.com/caselaws?id=787413 Whether a direct appeal to the Tribunal is maintainable where no objections were filed before the Dispute Resolution Panel and the Assessing Officer finalized assessment under section 144C(3) is answered by applying the statutory scheme: an appeal under section 253 to the Tribunal lies only against final assessment orders passed pursuant to DRP directions under section 144C(5). Because the assessee did not file timely DRP objections and the AO finalized the assessment without DRP directions, the correct appellate remedy is to the Commissioner of Income-tax (Appeals); the defect goes to the Tribunal's jurisdiction and is incurable, rendering the Tribunal appeal not maintainable. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787413 Whether a direct appeal to the Tribunal is maintainable where no objections were filed before the Dispute Resolution Panel and the Assessing Officer finalized assessment under section 144C(3) is answered by applying the statutory scheme: an appeal under section 253 to the Tribunal lies only against final assessment orders passed pursuant to DRP directions under section 144C(5). Because the assessee did not file timely DRP objections and the AO finalized the assessment without DRP directions, the correct appellate remedy is to the Commissioner of Income-tax (Appeals); the defect goes to the Tribunal's jurisdiction and is incurable, rendering the Tribunal appeal not maintainable. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787413