Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2019-20
1. The order of the assessing officer is against facts, law and circumstances of the case. 2. The assessing officer has erred in referring the assessment to the Dispute Resolution Panel as the requisite conditions are not satisfied in the present case. 3. The assessing officer and-the Dispute Resolution Panel ought to have found that the provisions of section