SC confirms DRP's authority ends after assessment order under Section 144C(5); no directions post-assessment order

The SC upheld the HC's decision that the dispute resolution panel (DRP) has authority to issue directions only during pending assessment proceedings under Section 144C(5). Once the assessment order is passed, the proceedings conclude, and the DRP loses jurisdiction to issue further directions. Consequently, the SC dismissed the special leave petition and affirmed the quashing of the DRP's directions and the related assessment order.

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The Supreme Court, with Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan presiding, after hearing counsel for the petitioner, "found no error in the view taken by the High Court." The Court "condoned delay" and dismissed the Special Leave Petition. The pending application was disposed of accordingly.

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