Assessment.

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....evidence furnished by the assessee;           (b) the report of audit under section 151, if any;           (c) the report of the valuation officer, if any;           (d) the order of the Transfer Pricing Officer, if any;      &n....

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.... by the assessee under sub-section (1) of section 149 shall be deemed to have been paid towards such assessment;      (b) if no refund is due on assessment or the amount refundable under subsection (1) of section 149 exceeds the amount refundable on assessment, the whole of the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of ....

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....olution Panel; and         (ii) the Assessing Officer.   (6) The Assessing Officer shall complete the assessment on the basis of the draft order, if—      (a) the eligible assessee intimates to the Assessing Officer the acceptance of the variations; or      (b) no objections are received within the period....