TaxTMI 
TaxTMI 
2026 (7) TMI 1989
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....as assailed the assessment order dated 21.05.2026 passed under Section 144C(3) read with Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961"), as well as the demand notice dated 21.05.2026 issued under Section 156 of the Act, 1961. 3. It has been submitted on behalf of the petitioner that he is a professional seafarer and was employed outside India during the period under assessment. He claims that he qualifies as a non-resident under the provisions of the Act, 1961. The present dispute pertains to the Assessment Year 2024-25, in respect whereof the petitioner filed his return of income declaring his taxable income after claiming exemption in respect of the remuneration received for the services rendere....
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....ing upon him to file his objections. 4. In response to the said draft assessment order, the petitioner submitted detailed objections on 27.03.2026 through the Income Tax e-filing portal and also received an acknowledgement thereof. It has been submitted that, after filing the said reply addressed to the Assessing Officer, the petitioner received the impugned assessment order dated 21.05.2026, which has been challenged in the present writ petition. 5. The principal contention of the petitioner is that, while passing the impugned assessment order, the Assessing Officer failed to consider any of the grounds raised by him in his reply filed on the Income Tax Department's portal. It has further been contended that the impugned order er....
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....ing its powers under Section 144C(6), including directing further enquiry, if necessary. 7. After consideration of the material placed before it, the Dispute Resolution Panel is empowered to confirm, reduce or enhance the variations proposed in the draft assessment order. The directions issued by the Panel under Section 144C(10) are binding upon the Assessing Officer, who is thereafter required to pass the final assessment order in conformity with such directions. It has, therefore, been submitted that where no objections are filed before the Dispute Resolution Panel, the Assessing Officer has no option but to complete the assessment under Section 144C(3) on the basis of the draft assessment order. 8. This Court has considered the sub....
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.... on the basis of the draft assessment order. 10. Apart from the above, it is also noticed that under the Income Tax (Dispute Resolution Panel) Rules, 2009 (hereinafter referred to as "Rules, 2009"), a statutory appellate remedy has been provided. Where the assessment order is passed pursuant to the directions of the Dispute Resolution Panel, an appeal lies before the Income Tax Appellate Tribunal. In cases where Section 144C is not attracted or where the statutory conditions thereunder are not fulfilled, the remedy of appeal under Section 246A of the Act, 1961 is available before the Commissioner of Income Tax (Appeals). 11. Accordingly, prima facie, no procedural infirmity is made out in the impugned assessment order. Moreover, the p....