Dispute Resolution Panel and also the Assessing Officer. Sub-
section (5) of section 144C of the Act provides that if any objections
are raised ... various details
provided in Clauses (A) to (G) thereof. Sub-section (13) of section
144C of the Act provides that upon receipt of directions issued
proposes to make any variation in the income
returned. Sub-section (2) of section 144C states that: „On receipt of the draft
order, the eligible ... section (2A) to section 260A permitting the filing of appeal
belatedly on showing sufficient cause. Now with the aid of sub-section (2A) of
section
2011/A.Y.2003-04
DRP') under section 143(3) read with section 144C of the
Income ... fresh assessment in
pursuance of an order u/s 150 or section 254 or section 263
or section 264 , setting aside or cancelling an assessment
applicable which are
unambiguous and sub- section 1 of section 144C ... 31st January, 2018 has been passed in
terms of Section 143(3) read with Section 144C read
with Section
eligible assessee' as used in sub-section (1) has been
defined in clause (b) of section 144C(15) , which reads as under:-
"eligible ... forwarding of a draft order as stipulated in sub-
section (1) of section 144C(1) of the Act is required only in the case
Dispute Resolution Panel and also the Assessing Officer.
Sub-Section (5) of Section 144C of the Act provides that if any
objections are raised ... from the date when the assessee submits the objections. Sub-
section (13) of section 144C of the Act provides that upon receipt
of directions issued
provisions of section 144C(10) r.w.s. 144C(13) of the Income-tax Act, 1961
('the Act') and hence liable ... u/s 143(3) r.w.s 92 CA of
the Act by the AO, in violation of the express mandatory provisions of sec. 144C
returned income of an
eligible assessee, as noted, sub-section (1) of
Section 144C lays down the procedure to be
followed notwithstanding anything ... 2265/Del./2014
contrary contained in the Act'. Sub-section (5) of
Section 144C empowers the DRP to issue
directions to the Assessing Officer
alternative remedy. This is for the reason that in terms of
Section 144C (5) read with Section 144 C (8) , the DRP has no
jurisdiction
Counsel submitted, the main purpose for which Explanation to sub-
section (8) of section 144C of the Act was introduced is to nullify the
effect ... relevant to
examine the provisions contained under sub-section (8) of section
144C of the Act, which reads as under:-
"(8) The Dispute Resolution
