Allowing the petition the Court held that that the Assessing Officer could not be faulted for passing the order in question. However, since the assessee had already filed application raising its objections before the Dispute Resolution Panel and section\u00a0144C(4)\u00a0required the Assessing Officer to pass the final order according to the directions that would be issued by the Dispute Resolution Panel, the order passed under section\u00a0143(3)\u00a0read with sections\u00a0144C(3)\u00a0and\u00a0144B, the notice of demand under section\u00a0156\u00a0and the notice of penalty under section\u00a0270A\u00a0were set aside. The Assessing Officer could pass a fresh order in accordance with the directions of the Dispute Resolution Panel in the pending application. \u00a0(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144C : Reference to dispute resolution panel-Eligible assessee-Draft assessment order-Failing to communicate to Assessing Officer Final assessment order is passed during pendency of objections-Order set aside and Assessing Officer is directed to pass fresh order in accordance with directions of Dispute Resolution Panel. [S. 143(3) 144B, 144C(2), 144C(3), 144C(4), 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":[21],"tags":[],"class_list":["post-47440","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cla","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47440","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=47440"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47440\/revisions"}],"predecessor-version":[{"id":47441,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47440\/revisions\/47441"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}