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    <title>2026 (7) TMI 1819 - DELHI HIGH COURT</title>
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    <description>Objections to a draft assessment order must be considered by the Dispute Resolution Panel before finalisation of the assessment. Where objections were admittedly filed and the Transfer Pricing Officer was informed, faceless assessment proceedings had to remain in abeyance pending the Panel&#039;s directions. Issuing a final assessment order and consequential demand before disposal of those objections bypassed the statutory procedure and violated natural justice. The final order and demand notice were therefore invalid and quashed.</description>
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      <description>Objections to a draft assessment order must be considered by the Dispute Resolution Panel before finalisation of the assessment. Where objections were admittedly filed and the Transfer Pricing Officer was informed, faceless assessment proceedings had to remain in abeyance pending the Panel&#039;s directions. Issuing a final assessment order and consequential demand before disposal of those objections bypassed the statutory procedure and violated natural justice. The final order and demand notice were therefore invalid and quashed.</description>
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