Allowing the petition the Court held that objections raised by assessee must be considered before order is issued. Order passed without waiting for directions of Dispute Resolution Panel on assessee’s objections Liable to be quashed. Assessing Officer to await directions of Dispute Resolution Panel. Order under section 144C was set aside. (SJ) (AY. 2021-22)
Zoomrx Healthcare Technology Solutions Pvt. Ltd v. NFAC (2025) 478 ITR 436 (Karn)(HC)
S. 144C : Reference to dispute resolution panel-Objections raised by assessee must be considered before order is issued-Order passed without waiting for directions of Dispute Resolution Panel on assessee’s objections Liable to be quashed Assessing Officer to await directions of Dispute Resolution Panel. [S. 144C(5) 144C(6) 144C(10) Art.226]
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