https://www.taxtmi.com/caselaws?id=468171 A Dispute Resolution Panel exercising objection-review jurisdiction under Section 144C of the Income-tax Act must apply its mind to the objections and issue reasoned directions; an order that merely notes the assessee's submissions and tells the Assessing Officer to consider them is unsustainable. The absence of independent reasoning and effective directions showed non-application of mind, so the order was set aside and the matter remitted to the Panel for fresh consideration in accordance with law. en-us Wed, 13 Mar 2024 00:00:00 +0530 Mon, 20 Apr 2026 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468171 A Dispute Resolution Panel exercising objection-review jurisdiction under Section 144C of the Income-tax Act must apply its mind to the objections and issue reasoned directions; an order that merely notes the assessee's submissions and tells the Assessing Officer to consider them is unsustainable. The absence of independent reasoning and effective directions showed non-application of mind, so the order was set aside and the matter remitted to the Panel for fresh consideration in accordance with law. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468171