Case Note & Summary
The petitioner, Ragini Jay Patidar, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challenging an order dated 03.02.2026 passed by the Assessing Officer (respondent no. 2). The impugned order recorded that the petitioner had not filed an appeal before the Disputes Resolution Panel (DRP) against the draft Assessment Order under Section 144C(1) of the Income Tax Act, 1961 dated 31.12.2025. The petitioner contended that this factual finding was incorrect, as she had sent an email dated 19.01.2026 to the Assessing Officer intimating the filing of an appeal before the DRP. The petitioner sought quashing of the impugned order and remand to the DRP for fresh consideration. The respondent, represented by learned Senior Standing Counsel Mr. Varun K. Patel, conceded that the intimation had been sent but stated that it had not come to the notice of the Assessing Officer. The court, after hearing both sides, found that the impugned order contained an undisputed factual error. Consequently, the court quashed and set aside the order dated 03.02.2026, remanded the matter to respondent no. 2 for verification of the objections filed before the DRP, revived the draft Assessment Order dated 31.12.2025, and directed the DRP to decide the objections in accordance with law. The petition was disposed of with no order as to costs.
Headnote
A) Income Tax - Assessment - Section 144C(1) of the Income Tax Act, 1961 - Disputes Resolution Panel (DRP) - Remand - The petitioner challenged an assessment order which recorded that no appeal was filed before the DRP. The petitioner had sent an email intimating the Assessing Officer about filing of appeal before the DRP. The court found that the impugned order contained an incorrect factual finding regarding non-filing of appeal. Held that the order is required to be quashed and set aside, and the matter remanded to the respondent no. 2 for verifying the objections filed before DRP against the draft Assessment Order under Section 144C(1) of the Income Tax Act, 1961 dated 31.12.2025, which shall stand revived, and the DRP shall decide the objections in accordance with law (Paras 3-6).
Issue of Consideration
Whether the impugned order dated 03.02.2026 passed by the Assessing Officer is liable to be quashed and set aside on the ground that it incorrectly recorded non-filing of appeal before the Disputes Resolution Panel (DRP) despite the petitioner having sent intimation of filing such appeal via email.
Final Decision
The impugned order dated 03.02.2026 is quashed and set aside. The matter is remanded to respondent no. 2 for verifying the objections filed before the DRP against the draft Assessment Order under Section 144C(1) of the Income Tax Act, 1961 dated 31.12.2025, which shall stand revived. The DRP shall decide the objections in accordance with law. The petition is disposed of. Rule made absolute. No order as to costs.
Law Points
- Natural justice
- Error apparent on record
- Remand for verification of facts
