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2024 (10) TMI 188
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....E SWARANA KANTA SHARMA For the Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocates. For the Respondent Through: Mr Manuj Sabharwal, Mr Drona Negi, and Mr Devvrat Tiwari, Advocates. VIBHU BAKHRU, J. (ORAL) CAV 481/2024 1. The learned counsel for the respondent is present. 2. The caveat is discharged. ITA 504/2024 & CM APPL. 56516/2024 (....
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....nce to dispute resolution panel.- (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order) to the eligible assessee if he proposes to make, on or after the 1st day of October, 2009, any variation which is prejudicial ....
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.... the assessment order under sub-section (3) within one month from the end of the month in which,- (a) the acceptance is received; or (b) the period of filing of objections under sub-section (2) expires. (5) The Dispute Resolution Panel shall, in a case where any objection is received under sub-section (2), issue such directions, as it thinks fit, for the guidance of the ....
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....(2) of Section 144C of the Act. 9. There is no cavil that the Assessing Officer was required to pass the assessment order within a period of one month from the end of the month in which the period for filing the objections under sub-section (2) of Section 144C of the Act expired. Thus, the order was required to be passed within the period of one month from 30.04.2022. 10. In the present case....