https://www.taxtmi.com/caselaws?id=314030 Section 144C makes Dispute Resolution Panel directions binding on the Assessing Officer, and the final assessment order must conform to those directions. Here, the assessment orders merely reproduced the DRP directions but did not give effect to them, as the receipts were again added on a substantive basis contrary to the mandated treatment. That non-compliance was a jurisdictional defect and a mechanical exercise of power, so the final assessment orders were held wholly without jurisdiction, void ab initio, and quashed. en-us Wed, 31 Jan 2024 00:00:00 +0530 Mon, 13 May 2024 21:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314030 Section 144C makes Dispute Resolution Panel directions binding on the Assessing Officer, and the final assessment order must conform to those directions. Here, the assessment orders merely reproduced the DRP directions but did not give effect to them, as the receipts were again added on a substantive basis contrary to the mandated treatment. That non-compliance was a jurisdictional defect and a mechanical exercise of power, so the final assessment orders were held wholly without jurisdiction, void ab initio, and quashed. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314030