2018 (10) TMI 1810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.K.Magesh For Respondent : Mr.Karthik Ranganathan standing counsel ORDER Heard both sides. 2. The petitioner is aggrieved against the draft assessment order dated 31.12.2017 passed under Section 144C(1) of the Income Tax Act, 1961 for the assessment year 2015-2016. 3. This Court has entertained the writ petition and granted an interim order of stay on 22.01.2018. Thereafter, the ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent submitted that even to go before the Dispute Resolution Panel, the petitioner has to move such petition within a period of 30 days from the date of the draft assessment order and therefore, the Dispute Resolution Panel will not be in a position to entertain the petition. 7. There is no dispute to the fact that the draft assessment order was passed by the respondent on 31.12.2017 and the p....