On writ the Court held that the Tribunal had set aside the order of the Dispute Resolution Panel and the assessment order dated December 23, 2014. The matter was restored to the file of the Assessing Officer with a direction to pass a fresh assessment order in accordance with law after receiving fresh appropriate directions from the Dispute Resolution Panel. Although the assessee had been knocking on the doors of the Deputy Commissioner for the past almost two years, yet the Deputy Commissioner had not even bothered to give any formal reply to even one of the representations. Direction issued to Deputy Commissioner to take up the entire matter of the assessee for consideration at the earliest and take an appropriate decision in accordance with law, within a period of four weeks from the date of receipt of this order and pass an appropriate order in writing. (AY. 2010-11)
Sabic Innovative Plastics India Pvt. Ltd. v. Dy. CIT (2022) 443 ITR 310 / 214 DTR 168(Guj.)(HC)
S. 144C : Reference to dispute resolution panel-Limitation-Limitation prescribed by Section 153 Applies-Direction issued to Deputy Commissioner to take up the entire matter of the assessee for consideration at the earliest and take an appropriate decision in accordance with law, within a period of four weeks from the date of receipt of this order and pass an appropriate order in writing. [S. 153, Art. 226]