In Spa/118/2018 Of Tidewater Marine International Inc v. Deputy Director Of Income-Tax, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Since appellant has approached Dispute Resolution Panel against Draft Assessment Order passed under Section 144C read with Section 148 of Income-Tax Act, therefore, this special appeal is disposed of with liberty to the appellant to pursue the matter before the Dispute Resolution Panel.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
appeal, do not survive as Dispute Resolution Panel is seised of the matter which is competent to decide all the issues raised by the appellant. 7. Since appellant has approached Dispute Resolution Panel against Draft Assessment Order passed under Section 144C read with Section 148 of Income-Tax Act, therefore, this special appeal is disposed of with liberty to the appellant to pursue the matter before the Dispute Resolution Panel. (Subhash Upadhyay,J.) (Manoj Kumar Tiwari, J.)18.06.2025Kaushal/SS
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