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If an Assessing Officer (AO) has issued a final assessment order without following a mandatory stage under Section 144C of the Income-tax Act, 1961, the order may be open to challenge. The right next step depends on the tax year, whether Section 144C applied, what stage the proceeding had reached, and the order’s appeal route. Start by reconstructing the statutory timeline and preserving proof of service and filing; do not assume every procedural error automatically invalidates an assessment.
First confirm which law and tax year govern
This guide concerns Section 144C of the Income-tax Act, 1961. The Income Tax Department’s transition FAQ, current as of 9 October 2026, says proceedings relating to tax years beginning before 1 April 2026 continue under the 1961 Act by virtue of the savings and transition provisions in the Income-tax Act, 2025. Identify the relevant tax year and procedural dates before relying on Section 144C or its section numbers. For a proceeding governed by the 2025 Act, check the corresponding provision and transition rules rather than assuming the old section or wording applies.
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The relevant year is not a formality: it helps determine the governing statute and the applicable procedure. Also identify the dates of the draft order, its receipt, any objections, DRP directions, and the final order. Deadlines and available remedies depend on the actual procedural posture, so have the current statutory text and the order documents checked for the particular case.
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Section 144C sets out a staged process for an eligible assessee where the AO proposes a variation prejudicial to that assessee. The official statutory text says the AO shall, “notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment” to the eligible assessee. The word “first” matters: where the section applies, the draft is a step before the final assessment order, not simply another name for it.
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After receipt of the draft order, the eligible assessee generally has 30 days to respond. The statute describes the period as “within thirty days of the receipt by him of the draft order.” The starting point is therefore receipt, not automatically the date printed on the draft. The applicable service and receipt facts should be verified, including electronic portal records where relevant.
Within the statutory route, the assessee may accept the proposed variation or file objections with both the Dispute Resolution Panel (DRP) and the AO. If objections are filed, the DRP considers them and issues directions; the AO then completes the assessment in conformity with those directions. If no objections are filed within the statutory period, a different completion route applies. Check the text in force for the particular proceeding rather than treating the objecting and non-objecting routes as interchangeable.
Identify the exact alleged defect
A challenge is stronger when it identifies the missed statutory step and ties it to dated documents. “The assessment was procedurally unfair” is less useful than showing, for example, that a timely objection was lodged with both required recipients and the AO nevertheless issued a final order before the DRP issued directions.
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No draft order despite an apparent Section 144C trigger
Check both elements that make the procedure relevant: whether the assessee was eligible under the applicable law and whether the AO proposed a prejudicial variation. Do not infer eligibility solely because an order mentions transfer pricing or a foreign transaction. Establish the legal and factual basis for eligibility from the assessment record and the governing version of the Act. If the section applied but the AO went directly to a final order, identify the order and documents showing the omission.
Final order before the 30-day response period ended
Compare the date the draft was actually received with the date the final order was made or served, and check for any acceptance or objection in the meantime. Do not calculate the period from the draft’s issue date unless the applicable service rules and evidence support that calculation. The point to establish is whether the statutory opportunity to respond remained open when the final order was issued.
Final order while timely DRP objections were pending
This is a distinct issue from failing to file objections. Collect proof that objections were timely and submitted to both the DRP and the AO, then compare their filing dates with the final order date and the DRP’s directions. A final order made before the DRP completed its role may be challengeable. A Delhi High Court decision set aside a final assessment order and consequential notices and computations where timely objections had been filed and the AO did not wait for DRP directions. That result illustrates relief granted on those facts; it does not establish that every similar procedural complaint will succeed in every court or jurisdiction.
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Final order does not conform to DRP directions
Where the DRP has issued directions, compare the operative directions against the final order and its computation. Identify the specific variation, finding, or treatment that appears inconsistent, and support it with the relevant pages of the directions, assessment order, and computation. This is not the same claim as saying the AO finalized before the DRP acted: the panel has completed its role, but the complaint concerns what the AO did afterward.
No objections were filed
If the assessee did not object within the statutory period, do not describe the case as one in which the AO disregarded pending DRP objections. The Act provides a different route when objections are not filed within time. Establish what actually occurred—including whether the draft was received, whether any response was filed, and when—then obtain advice on the legal consequences and available options under the applicable version of the law. The fact that no final order has yet been passed does not, by itself, answer what should happen next.
Build a dated record before choosing a remedy
Make one chronology and attach the documents supporting each event. Preserve original electronic records and acknowledgements where available; a summary unsupported by proof may not establish service, filing, or the sequence of events.
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- Fix the governing year and statute. Record the tax year and the dates of the relevant proceedings. For a tax year beginning before 1 April 2026, the Department’s transition FAQ says the proceeding continues under the 1961 Act; verify the transition rule and applicable text for the case.
- Establish the Section 144C trigger. Collect the assessment documents identifying the proposed variation and the basis on which the assessee is said to be eligible. Do not rely only on a reference to an international or transfer-pricing issue.
- Record the draft and receipt. Keep the complete draft order and evidence showing when and how it was received, including relevant portal events or service records. The receipt date anchors the general 30-day response period.
- Record the response route. If objections were filed, keep the complete objections and separate acknowledgements or other evidence for filing with both the DRP and the AO. If the variation was accepted or no objections were filed, preserve that record too.
- Collect the DRP record. Save notices, submissions, hearing communications, and directions, with their dates. If no directions had issued before the final order, document how that is established.
- Collect the final-order consequences. Keep the final assessment order, computation, demand notice, and any penalty documents or notices. Record when each was made available or received; do not assume they all share one service date.
- Check the procedural history. List any appeal already filed, its filing date, and the order challenged. This helps prevent inconsistent steps and allows counsel to identify which limitation periods may be running.
Choose the route by order type and procedural stage
There is no single remedy for every Section 144C complaint. The order’s type, the stage reached, the governing statute, and the relief sought all matter. The Income Tax Department’s official Form 35 FAQ identifies Form 35 as the appeal mechanism for specified assessment orders. Separately, a Supreme Court judgment dated 8 August 2025 describes an assessment order made pursuant to DRP directions as appealable to the Income Tax Appellate Tribunal (ITAT) under Section 253(1)(d). The judgment also discusses limitation. Confirm the classification and current filing requirements for the actual order; do not assume every assessment document belongs in the same forum.
| Situation | What to verify | Potential procedural path |
|---|---|---|
| Draft order received; no final order yet | Eligibility, proposed variation, receipt date, and whether the response period remains open | Accept the variation or use the statutory objection route, if available and appropriate. Objections under the described Section 144C route go to both the DRP and the AO. |
| Specified assessment order requiring a first appeal | Order classification, service date, current filing rules, and appeal limitation | The Department’s Form 35 FAQ identifies Form 35 for specified assessment appeals. Confirm that the particular order falls within that guidance. |
| Assessment order made pursuant to DRP directions | Whether the order follows DRP directions and the applicable limitation period | The Supreme Court judgment of 8 August 2025 identifies an appeal to the ITAT under Section 253(1)(d) for an order pursuant to DRP directions. |
| Alleged bypass of a mandatory stage or other jurisdictional defect | Exact omission, supporting record, available statutory appeal, jurisdiction, and precedent | Writ review may need consideration in some circumstances, but its availability and relief are case-specific. Do not assume it suspends or replaces an appeal deadline. |
This comparison is a way to organize the decision, not individualized legal advice. The existence of a possible writ argument does not remove the need to protect any applicable statutory appeal period. Likewise, filing an appeal and seeking writ review can involve different legal questions; a tax professional or Indian tax-litigation lawyer should assess the strategy against the complete record and current law.
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What the court example shows—and what it does not
In the cited Delhi High Court matter, the taxpayer had filed timely objections, but the AO issued a final assessment order without waiting for the DRP’s directions. The Court set aside the final order and consequential notices and computations in that case. This is a concrete example of a court granting relief for a failure to wait for the DRP after timely objections, not a rule that every failure connected with Section 144C automatically makes an assessment void.
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Before relying on a judgment, verify its full procedural history, the court’s jurisdiction, the legal issue decided, and any subsequent treatment. A decision from one High Court may be relevant without controlling a matter in another jurisdiction. The documents and procedural history can also distinguish a taxpayer’s case from the example, including whether objections were timely, whether both required recipients received them, and whether DRP directions had already issued.
Common mistakes that weaken a challenge
- Treating every assessment as eligible. Section 144C applies to eligible assessees and relevant prejudicial variations; establish both rather than relying on a label or transaction reference in the order.
- Using the order date as the receipt date. The general response period runs from receipt of the draft. Keep evidence of actual service or portal availability and verify the applicable service rules.
- Proving only one objection filing. The described statutory route calls for objections to both the DRP and the AO. Preserve evidence for each submission.
- Conflating a draft and a final order. A draft order starts the response stage; an order made after DRP directions and an order issued before DRP completion raise different procedural questions.
- Calling a procedural error automatically fatal. The defect, governing statute, record, forum, and binding precedent affect both the challenge and the relief a court or appellate body may grant.
- Waiting for a writ decision before checking appeal time. The possibility of writ review does not itself suspend an appeal deadline. Verify limitation promptly for every potentially available route.
- Relying on outdated statutory language or forms. Identify the governing tax year, applicable enactment, current forms, amendments, and transition rules before filing.
Prepare the challenge around the relief sought
A clear appeal or petition should connect the requested relief to the procedural defect and the evidence. The relevant submission will generally need to identify the order being challenged, explain why Section 144C applied, state which step was missed or mishandled, and set out the dates proving the sequence. Attach or cite the draft, proof of receipt, objections and acknowledgements, DRP communications and directions, final order, computation, and consequential documents as relevant to the claim.
Be precise about what is requested. A claim that a final order was premature because timely DRP objections remained undecided is different from a claim that the AO failed to issue a draft, and both differ from an argument that the final order does not conform to DRP directions. The forum and remedy should fit the order and the stage reached. The evidence in the record—not the general label “Section 144C violation”—is what enables the decision-maker to assess the complaint.
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Because the available routes can carry separate filing requirements and deadlines, consult a qualified Indian tax professional or tax-litigation lawyer promptly after receiving the relevant order. Ask them to verify the applicable statute and amendments, the service dates, the correct forum and form, the limitation period, local precedent, and whether any interim relief is needed. Do not wait for one proposed remedy to resolve before determining whether another deadline must be protected.
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