Mr. Manish's total income for the AY 24-25, as per return furnished under Section 139(1) is 45 lakhs. The assessment was completed on 20th Oct.…

Dispute Resolution Committee (DRC) would resolve dispute in the case of a person who opts for dispute resolution in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions. Specified order includes an order passed under section 154, where the aggregate sum of variations made vide such order does not exceed 10lakh, the total income as per such return furnished by the assessee for the assessment year relevant to such order does not exceed 50lakhs and such order is not based on search or requisition or survey or any information received under a DTAA. In the present case, Mr. Manish can opt for dispute resolution before DRC in respect of order passed under section 154, since it is a specified order and he satisfies the specified conditions. Specified conditions include the condition that the person should not be a person in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. If detention order has been made on him then such order of detention should have been set aside by a court of competent jurisdiction in order to be eligible for DRC. Since detention order has been set aside by the court, Mr. Manish can opt for dispute resolution in respect of specified order before DRC.