In the result, both the appeals of the assessee i
Bench: Shri Kul Bharat & Shri Manish Borad
147 83[[except an order passed in pursuance of directions of the Dispute Resolution Panel 84[***] 85[or an order referred to in sub- section (12) of section 144BA]]] or section 150; [(ba) an order of assessment or reassessment under section 153A 87[[except an order passed in pursuance of directions of the Dispute Resolution Panel