https://www.taxtmi.com/caselaws?id=462692 A final assessment order under section 144C(13) of the Income-tax Act must be passed within one month from the end of the month in which the Dispute Resolution Panel's directions are received by the Assessing Officer. On the facts stated, the directions were received on 22.09.2021, so the limitation expired on 31.10.2021, but the final order was passed only on 26.05.2022. Applying the binding precedent relied upon, the Tribunal treated the assessment as time-barred and held that it could not survive in law, quashing the order as void ab initio and deciding the issue in favour of the assessee. en-us Fri, 07 Feb 2025 00:00:00 +0530 Wed, 09 Jul 2025 20:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462692 A final assessment order under section 144C(13) of the Income-tax Act must be passed within one month from the end of the month in which the Dispute Resolution Panel's directions are received by the Assessing Officer. On the facts stated, the directions were received on 22.09.2021, so the limitation expired on 31.10.2021, but the final order was passed only on 26.05.2022. Applying the binding precedent relied upon, the Tribunal treated the assessment as time-barred and held that it could not survive in law, quashing the order as void ab initio and deciding the issue in favour of the assessee. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462692