Dispute Resolution Panel timings clarified: Assessing Officer's one month assessment period runs in addition to statutory time limits. Section 275 is amended to require the Assessing Officer to pass final assessment orders within one month from the end of the month in which acceptance is received, the objection period expires, or DRP directions are received, irrespective of section 286; and to clarify that these one month periods operate in addition to any time available under section 286 where a draft assessment was forwarded within the time allowed under that section.
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Provisions expressly mentioned in the judgment/order text.
Dispute Resolution Panel timings clarified: Assessing Officer's one month assessment period runs in addition to statutory time limits.
Section 275 is amended to require the Assessing Officer to pass final assessment orders within one month from the end of the month in which acceptance is received, the objection period expires, or DRP directions are received, irrespective of section 286; and to clarify that these one month periods operate in addition to any time available under section 286 where a draft assessment was forwarded within the time allowed under that section.
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