https://www.taxtmi.com/caselaws?id=471976 Section 144C's amended definition of "eligible assessee" extends draft-assessment and Dispute Resolution Panel protection to non-residents other than companies for assessments made after 1 April 2020. Where a proposed assessment includes a prejudicial variation, the Assessing Officer must issue a draft order and allow the eligible assessee 30 days to accept the proposal or file objections before the Dispute Resolution Panel. Failure to follow this process because of an intervening statutory amendment is a remediable procedural defect and does not abate the assessment proceedings; however, a direct final assessment order issued without the prescribed procedure cannot be sustained. en-us Fri, 08 Sep 2023 00:00:00 +0530 Fri, 25 Sep 2026 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471976 Section 144C's amended definition of "eligible assessee" extends draft-assessment and Dispute Resolution Panel protection to non-residents other than companies for assessments made after 1 April 2020. Where a proposed assessment includes a prejudicial variation, the Assessing Officer must issue a draft order and allow the eligible assessee 30 days to accept the proposal or file objections before the Dispute Resolution Panel. Failure to follow this process because of an intervening statutory amendment is a remediable procedural defect and does not abate the assessment proceedings; however, a direct final assessment order issued without the prescribed procedure cannot be sustained. Case-Laws Income Tax Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471976