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Issues: Whether the final assessment order was valid when the Assessing Officer failed to implement the Dispute Resolution Panel's directions under section 144C of the Income-tax Act, 1961.
Analysis: The directions issued by the Dispute Resolution Panel were binding on the Assessing Officer, and the final assessment had to be completed in conformity with those directions. The record showed that the Assessing Officer repeated the draft-order reasoning without addressing the specific deficiencies pointed out by the Dispute Resolution Panel, namely the absence of material to establish that the receipts represented equipment royalty. The final order did not demonstrate how the alleged IT infrastructure, hardware or software applications were made available for use or right to use, and therefore did not comply with the statutory mandate of section 144C. Non-implementation of the binding directions amounted to a jurisdictional defect.
Conclusion: The final assessment order was held to be invalid, without jurisdiction and void ab initio, and was quashed.
Ratio Decidendi: Where the Dispute Resolution Panel issues binding directions under section 144C, the Assessing Officer must complete the assessment strictly in conformity with those directions, and failure to do so renders the final assessment order void for want of jurisdiction.
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