https://www.taxtmi.com/caselaws?id=784319 Directions issued by the Dispute Resolution Panel under section 144C are binding on the Assessing Officer, who must complete the final assessment strictly in conformity with them. Where the Panel required any assessed income to be treated on a protective basis, the Assessing Officer could not substitute substantive additions. Non-compliance with the directions rendered the final assessment orders without jurisdiction and void ab initio, and they were quashed. en-us Wed, 31 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 12:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784319 Directions issued by the Dispute Resolution Panel under section 144C are binding on the Assessing Officer, who must complete the final assessment strictly in conformity with them. Where the Panel required any assessed income to be treated on a protective basis, the Assessing Officer could not substitute substantive additions. Non-compliance with the directions rendered the final assessment orders without jurisdiction and void ab initio, and they were quashed. Case-Laws Income Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784319