Allowing the petition the Court held that failure to follow procedure is not merely procedural irregularity but illegality. Final order passed two years after receipt of directions from Dispute Resolution Panel Assessment order time-barred. Original return of income to be accepted. Direction to refund excess of legitimate tax. Referred Shell India Markets Pvt Ltd v. Addl. CIT (2022) 443 ITR 366 (Bom)(HC), Turner International India Pvt Ltd v. Dy. CIT (2017) 398 ITR 177 (Delhi)(HC), Vodafone Idea Ltd v. ACIT (2020) 424 ITR 664 (SC) (AY.2016-17)
Vodafone Idea Ltd. v. CPC (2023)459 ITR 413 /156 taxmann.com 258 (Bom)(HC)
S. 144C : Reference to dispute resolution panel-Faceless assessment-Limitation-Draft assessment order-Reference To Objections to Dispute Resolution Panel-Directions From Dispute Resolution Panel-Failure to follow procedure is not merely procedural irregularity but illegality-Final order passed two years after receipt of directions from Dispute Resolution Panel-Assessment order time-barred-Original return of income to be accepted-Direction to refund excess of legitimate tax.[S. 144C(1) 144C(2)(b), 144C(5), 144C(10), 144C(13), Art. 226]