In the result, I proceed to pass the following:
Bench: The Hon’Ble Mr.Justice Aravind Kumar
144C(13) of the Income Tax Act, 1961 or in other words, draft assessment order having been issued to the petitioner was subject to objections and as such assessee objected to said order before the Dispute Resolution Panel which comprises of Three Principal Commissioners or Commissioners of Income Tax constituted by the Board and they inturn have recorded a finding