2024 (3) TMI 1383

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....<br>Writ Petition No. 7369 of 2024 & W. M. P. Nos. 8270, 8273 & 8275 of 2023 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. S. Sriranjani for Mr. S. Sridhar For Respondents: Mr. V.Mahalingam Senior Standing Counsel for R1 to R3 Mr. B.Ramana Kumar, Senior Standing Counsel & Mr. D.Prabhu Mukunth Arunkumar Junior Standing Counsel for R4 & R5 ORDE....

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....ner calling upon the petitioner to communicate whether objections were filed before the Dispute Resolution Panel within five days. The petitioner did not reply thereto within the said period of five days. The impugned assessment order was issued in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the draft assessment order and to the objections filed....

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....failed to respond to such notice, he submits that the impugned assessment order was issued. 5. The Income-tax Act enables a person who receives a draft assessment order under Section 144C to file objections before the Dispute Resolution Panel. In the case at hand, the petitioner filed objections and there is evidence that the Dispute Resolution Panel received such objections on 12.01.2024. The im....