https://www.taxtmi.com/caselaws?id=464305 ITAT MUMBAI - AT held that s.144C is a self-contained code and final assessment passed under s.144C(13) in conformity with DRP directions cannot be revisited under s.263. DRP, empowered by s.144C, issues binding directions to the AO and the AO must pass the final order without further hearing; the PCIT has no authority to assume revisionary jurisdiction under s.263 over such final assessments. Decision in favour of the assessee. en-us Thu, 28 Aug 2025 00:00:00 +0530 Fri, 17 Oct 2025 13:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464305 ITAT MUMBAI - AT held that s.144C is a self-contained code and final assessment passed under s.144C(13) in conformity with DRP directions cannot be revisited under s.263. DRP, empowered by s.144C, issues binding directions to the AO and the AO must pass the final order without further hearing; the PCIT has no authority to assume revisionary jurisdiction under s.263 over such final assessments. Decision in favour of the assessee. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464305