2025 (3) TMI 234

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....enges the final assessment order dated 28 May 2024 under Section 143 (3) read with Section 144C (3) of the Income Tax Act, 1961 (IT Act), along with consequential notices of demand dated 28 May 2024 and seeks remission of the matter to the Dispute Resolution Panel (DRP) for consideration following the law. 4. This Petition concerns the assessment year 2022-23. 5. The Petitioner's returns dated 30 December 2022 were selected for scrutiny assessment, and necessary notice under Section 143 (2) was issued to the Petitioner. On 28 March 2024, the first Respondent issued the Petitioner a show cause notice seeking justification of certain expenses and claims. The Petitioner responded on 29 March 2024. On 29 March 2024, the first Respondent passe....

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....order is made, even the DRP will be rendered functus officio. To support her contentions, she relies on Undercarriage and Tractor Parts (P) Ltd vs. Dispute Resolution Panel-3 (2023) 156 taxmann.com 79 (Bombay). 9. We have considered the rival contentions and perused the material on record. 10. In the peculiar facts of this case, we are inclined to set aside the impugned order and remit the matter to the DRP. The facts, in this case, are comparable in Sulzer Pumps India Private Limited (supra) where, a Coordinate Bench of this Court, after recording that the assessing officer was not at fault still, granted the assessee in the same matter an additional opportunity since factually, objections had been filed with DRP, and such objections wer....