Question And Answer
Subject: Non- resident and section 144C
Querist: s.c.Gupta
Answered by:
Date: April 29, 2023
Query asked by s.c.Gupta

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

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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.

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