Dismissing the appeal of the Revenue the Court held that the requirement of redoing the same procedure upon remand to the Assessing Officer under section 144C is mandatory and omission in following the procedure is an incurable defect. Hence the order was not valid. The filing of appeal before the Commissioner (Appeals) could not be treated as a waiver of an objection available to the assessee in this behalf under section 144C. Section 253(1)(d) provides for appeal only when order has been made under section 143(3) read with section 144C of the Act. (AY.2009-10)
PCIT v. Appollo Tyres Ltd. (2022) 449 ITR 398 (Ker.)(HC)
S. 144C : Reference to dispute resolution panel-Mandatory proceedings-Draft assessment order proposing variations to returned income must be submitted to DRP–Order on remand must also be submitted to DRP-Not curable defects. [S. 92CA, 144C(2), 253(1)(d), 292B]