2025 (11) TMI 927

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....enior Standing Counsel for Respondents. COMMON ORDER By this Common Order, both the Writ Petitions are being disposed of after hearing the learned counsel for the Petitioner and learned standing counsels for the Respondents. 2. In W.P. No.27842 of 2025, the petitioner, a non resident, has challenged the impugned order passed under Section 148A (d) of the Income Tax Act, 1961 dated 28.03.2024 passed by the second respondent and the notice issued under Section 148 on the same date and the assessment order dated 19.05.2025 passed by the first respondent. 3. The dispute pertains to the assessment year April 2017- March 2018. Initially, the petitioner was proceeded by the second respondent, whereby the petitioner was called upon to s....

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....the other officials named therein. Since the said e-mail was forwarded by the said Derrick Pillay on 04.04.2025, the first respondent proceeded to pass the impugned assessment order dated 19.05.2025 under Section 147 read with Section 144C(3) on the assumption that the petitioner had accepted the aforesaid draft assessment order. The operative portion of the impugned assessment order passed by the first respondent dated 19.05.2025 reads as under: "8. The draft assessment order dated 11/03/2025 u/s 144C (1) of the Income Tax Act 1961 had been issued to the assessee. In response to the above draft assessment order dated 11/03/2025 u/s 144C (1) of the Act, the assessee has not furnished any documentary evidences from which it can veri....

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....er dated 25.06.2025 under Section 144C(5) of the Income Tax Act, 1961 with the following observations: "6.2 As per facts of the case, there is mistake which appears to be unintentional /misguided, on part of the applicant in respect of 144C(2)(b)(ii) in non-filing of objections before the Assessing Officer and the Assessing Officer has no option but to act as per 144C(3)(b), which is a mandatory requirement being Assessing Officer "shall complete the assessment". Thus, there is a failure, albeit unintentional, on part of the applicant assessee in terms of sub-section 144C(2) of the Income Tax Act. In terms of subsection 144C(5), the objection has not been received as per sub-section 144C(2). Hence, the assessment is liable....

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...., the objection was itself beyond the limitation prescribed under Section 144 C (2) (b) of the Income Tax Act, 1961. 12. It is, therefore, submitted that both the impugned orders passed by the first respondent in W.P. No.27842 of 2025 and the third respondent in W.P. No.30763 of 2025 viz., the Dispute Resolution Panel, Mumbai do not merit any interference. That apart, it is submitted that the petitioner has alternate remedy before the Tribunal both against the order of the Dispute Resolution Panel, Mumbai and against the impugned assessment order, an Appeal before the Commissioner of Income Tax Act, 1961. 13. Having considered the submissions made by the learned counsel for the petitioner and the learned counsel for the respondents, a....