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2023 (9) TMI 759 - BOMBAY HIGH COURTValidity of order passed u/s 144C(5) - Reference to dispute resolution panel - petitioner’s case that the directions passed by DRP was in gross violation of the provisions of the Act in as much as the DRP can hear and pass directions only in pending assessment proceedings and when AO has passed an assessment order albeit illegally, without waiting for the mandatory period of 30 days specified in sub-section 2 of Section 144C DRP has no role to play and should not have passed the directions - HELD THAT:- DRP could give directions only in pending assessment proceedings. Once assessment order is passed, rightly or wrongly, the assessment proceedings come to an end. Therefore, the DRP would have no power to pass any directions contemplated under subsection 5 of Section 144C of the Act. In the circumstances, we hereby quash and set aside the directions issued by DRP and the consequent assessment order.
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