2024 (2) TMI 751

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....for the assessment year 2014-15 on 13.08.2014 declaring the total income at Rs. 41,92,510/-. 2. A notice under Section 148 of the Income Tax Act followed by notices under Section 142 (1) were issued by the 1st respondent. Draft assessment order under Section 144C dated 19.03.2022 was served on the petitioner proposing to finalise the assessment by making additions against long term capital gains, in respect of the sale of the properties during the financial year relevant to the assessment year 2014-15. The note along with the draft assessment order would read as under; "Note: Since the assessee is a non-resident, as per the provisions of Section 144C of the Income Tax Act, 1961, this draft assessment order is passed and is sent to the as....

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....d assessment order that no objection had been filed against the draft assessment order is against the record. In the notice issued to the petitioner along with the draft assessment order, the petitioner was required to file objection to the draft assessment order only before the Dispute Resolution Panel. There was no such direction to file objection before the assessing authority as well. It is further submitted that every pleading/document is available in the website as these are the online proceedings, and the objection filed by the petitioner to the draft assessment order was also available on the web portal. Therefore, the finding of the assessment authority that no objection was filed to the draft assessment order is palpably incorrect....