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2022 (2) TMI 986 - HC - Income TaxValidity of assessment order u/s 143(3) v/s assessment u/s 144C - petitioner states that the impugned assessment order has been passed by the respondents by wrongfully assuming jurisdiction under section 143(3) as it ought to have been exercised under section 144C - HELD THAT:- In view of several judgments of this court on this issue including ESPN Star Sports Mauritius S. N. C. ET Compagnie v. Union of India [2016 (4) TMI 45 - DELHI HIGH COURT], he admits that the Assessing Officer in the present case, could have passed a draft assessment order only with a right to the assessee to file objections with the Dispute Resolution Panel. Keeping in view the aforesaid, the impugned assessment order dated September 22, 2021 is directed to be treated as a draft assessment order and not an assessment order passed under section 143(3) - The petitioner is given liberty to file objections against the said draft assessment order with the Dispute Resolution Panel within thirty days from today and on receipt of objections, the Dispute Resolution Panel is directed to decide the same in accordance with law.
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