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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, an eligible assessee who receives a draft order of assessment under the Dispute Resolution Panel provisions (section 275) wishes to object to the proposed variations. Within how many days of receiving the draft order must the objections be filed with the Dispute Resolution Panel and the Assessing Officer?

The eligible assessee must file objections within thirty days of receiving the draft order, with both the Dispute Resolution Panel and the Assessing Officer. Alternatively, within the same thirty days the assessee may file acceptance of the variations with the Assessing Officer, under section 275(2).

  1. AFifteen days
  2. BThirty daysCorrect
  3. CSixty days
  4. DNinety days

Explanation

Section 275(2) requires the eligible assessee, within thirty days of receipt of the draft order, either to file acceptance of the variations with the Assessing Officer or to file objections with both the Dispute Resolution Panel and the Assessing Officer. Fifteen, sixty and ninety days do not appear in the provision.

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