Assessment Quashed for Ignoring DRP Objections- HC directs CBDT to Plug Procedural Gaps in DRP Process

Express Freight Consortium Vs Assessment Unit (Delhi High Court) The Delhi High Court examined a writ petition challenging a final assessment order and consequential demand notice dated 18 December 2025, passed without granting the petitioner an opportunity of hearing. The petitioner had received a draft assessment order on 6 November 2025 and filed objections before the Dispute Resolution Panel (DRP) on 5 December 2025. However, the petitioner did not forward a copy of those objections to the Assessing Officer (AO), proceeding on the bona fide belief that, in a faceless assessment regime, the...