Understanding Section 144C Read with Section 153 in Modern Tax Litigation

Section 144C read with Section 153 marks a significant shift in India’s tax litigation framework by introducing a structured dispute resolution mechanism. Section 144C requires the Assessing Officer to issue a Draft Assessment Order to eligible taxpayers, allowing them to file objections before the Dispute Resolution Panel (DRP) instead of immediately receiving a final order. At the same time, Section 153 prescribes strict timelines for completing assessments, ensuring efficiency and timely resolution of disputes. Together, these provisions enhance transparency, reduce unnecessary litigation, and provide taxpayers with a fair opportunity to present their case. SKMC Global assists businesses in navigating complex tax assessments, preparing DRP objections, and ensuring compliance with statutory timelines to minimize tax risks and disputes.