draft
assessment order(s) which was passed under Section 143(3) read
with Section 144C of the Act. Once such an order was passed ... proceedings, having regard to the provisions of sub-section (5) and
(13) of Section 144C of the Act. [See Principal Appraiser (Exports),
Collectorate of Customs
section (3) of section 92CA; and
(ii) any non-resident not being a company, or any
foreign company.
20. Whether the provisions of Section 144C ... returned income of an eligible assessee, as
noted, sub-section (1) of Section 144C lays down the
procedure to be followed notwithstanding anything
Officer shall notwithstanding anything contained in section 153
or section 153B pass the assessment order under sub-section (3) within one
month from ... condition stipulated under Section 147 of the Act
with reference to the procedures contemplated under Section 92CA or under
Section 144C of the Income
proposed order of assessment to
the assessee. Under sub-section (2) of Section 144C of the Act, on
receipt of such a draft order ... Dispute Resolution Panel and also the Assessing
Officer. Sub-section (5) of Section 144C of the Act provides that if any
objections are raised
considered. The learned counsel for the
petitioner contended that sub-section (8) to Section 144C of the Act is in
pari materia with Section ... directions referred to in sub-section (5), after considering the issues as
contemplated under sub-section (6) of Section 144C
order is forwarded to the eligible assessee as
per sub-section (12) of section 144C . Sub-section (13) provides that upon a
receipt ... time prescribed under sub-section (2) of section 1444C, the AO
will have to act in terms of Section 144C(3)(b) and complete
Counsel for the assessee before us submitted that in
pursuance of Section 144C(1) read with section 143(3) of the Act, the
Assessing Officer ... therefore, Section 292B of the IT Act cannot save an order passed in
breach of the provisions of Section 144C(1) , the same being
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
proposed order of assessment to
the assessee. Under sub-section (2) of Section 144C of the Act, on
receipt of such a draft order ... Dispute Resolution Panel and also the Assessing
Officer. Sub-section (5) of Section 144C of the Act provides that if any
objections are raised
Draft Assessment order was issued on 31.03.2016
under Section 144(3) read with Section 144C(1) of the Act. Aggrieved over
the said order ... Officer and the final assessment order
was passed under Section 143(3) read with Section 144C(13) in proceedings
dated 25.12.2016 for the Assessment Year
