Dismissing the appeal the Court held that , the single judge had rightly dismissed the writ petition and remitted the assessee to the remedy of appeal under section\u00a0246(1)(a)\u00a0before the first appellate authority. An order of rejection of objections on the ground of their being barred by limitation was not a direction under sub-section (5) read with sub-section (6) of section\u00a0144C\u00a0. Though the order rejecting the objections on the ground of the bar of limitation was captioned as a direction under section\u00a0144C(5)\u00a0, it was not a direction under the section. The quoting of a wrong provision in an order was a mistake apparent on the face of the record and, therefore, inconsequential. The assessment order though stated to be an order under section\u00a0143(3)\u00a0read with section\u00a0144C(13)\u00a0, was not an order in pursuance of the directions of the Dispute Resolution Panel, but an order of assessment simpliciter from which an appeal would lie to the Commissioner (Appeals). The court exercising its jurisdiction under article 226 of the Constitution would not adjudicate the correctness of an order of assessment. ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144C : Reference to dispute resolution panel -Draft assessment order- Limitation- Quoting wrong provision in the assessment order in consequential-Alternative remedy \u2013 Writ is not maintainable .[S. 92CA, 246(1)(A), Art . 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2309","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Bf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2309"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2309\/revisions"}],"predecessor-version":[{"id":6748,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2309\/revisions\/6748"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}