https://www.taxtmi.com/caselaws?id=793175 Where an Assessing Officer labels an order as draft but in substance quantifies tax, issues demand notices, adjusts prepaid taxes and initiates penalty proceedings, the mandatory procedure under section 144C(1) is breached. The provision gives an eligible assessee a substantive right to object before the Dispute Resolution Panel before assessment is finalised, and this safeguard cannot be treated as a mere irregularity or cured by later participation. On that footing, the assessment was held to be without jurisdiction and invalid, and the jurisdictional challenge succeeded; the remaining grounds were rendered academic. en-us Mon, 08 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793175 Where an Assessing Officer labels an order as draft but in substance quantifies tax, issues demand notices, adjusts prepaid taxes and initiates penalty proceedings, the mandatory procedure under section 144C(1) is breached. The provision gives an eligible assessee a substantive right to object before the Dispute Resolution Panel before assessment is finalised, and this safeguard cannot be treated as a mere irregularity or cured by later participation. On that footing, the assessment was held to be without jurisdiction and invalid, and the jurisdictional challenge succeeded; the remaining grounds were rendered academic. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793175