DRP Objections mandatory

The Allahabad High Court, by its judgment dated 22 July 2026, dismissed a writ petition challenging a final assessment order passed under Section 144C(3) of the Income-tax Act. 

The Court held that the petitioner had failed to file objections before the Dispute Resolution Panel as mandatorily required under Section 144C(2)(b) and was therefore relegated to the statutory appellate remedy under Section 246A.