|Question And Answer|
|Subject:||Non- resident and section 144C|
|Answered by:||Advocate Shashi Ashok Bekal|
|Tags:||Non- resident and section 144C|
|Date:||April 29, 2023|
Non residents are now eligible assessee u/s 144(15) for the purposes of draft order & for approaching DRP in case of adverse order. Whether same procedure would be warranted at the time of processing of return filed by Non Resident . Prima facie, answer is in affirmation as there is nothing to suggest that section 144C applies only to 143(3) / 144 assessment .
(ii) if the case of non-resident is also a search case , how the direction of DRP and approval u/s 153D would reconcile
From what we understand from your question, to refer a matter to the DRP there needs to be a draft order. A processed return i.e. order under section 143(1) cannot be construed as a draft order and hence cannot be referred to a DRP. Section 144 of the Act contains a non-obstante clause. Therefore, sections 144C and 153A or 153C of the Act will have to be harmoniously read. If the assessee is an eligible assessee, even during search proceedings a draft order has to be issued.