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    <title>2016 (6) TMI 1500 - ITAT MUMBAI</title>
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    <description>Final assessment order passed after receipt of Dispute Resolution Panel directions was held barred by limitation under section 144C(13) because the Assessing Officer was required to complete the assessment within one month from the end of the month in which the directions were received. As the directions were received on 23.12.2014, the statutory deadline expired on 31.01.2015, but the order was passed on 27.02.2015. The order was therefore treated as unsustainable in law and quashed in favour of the assessee.</description>
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      <description>Final assessment order passed after receipt of Dispute Resolution Panel directions was held barred by limitation under section 144C(13) because the Assessing Officer was required to complete the assessment within one month from the end of the month in which the directions were received. As the directions were received on 23.12.2014, the statutory deadline expired on 31.01.2015, but the order was passed on 27.02.2015. The order was therefore treated as unsustainable in law and quashed in favour of the assessee.</description>
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