https://www.taxtmi.com/caselaws?id=785210 Validity of an income-tax assessment framed after directions from the dispute resolution panel is examined against the statutory time limitation; the article records that, following earlier Tribunal precedent, the assessment order dated 15.02.2022 was held to be barred by limitation and therefore liable to be quashed. The analysis emphasises adherence to consistency in Tribunal decisions when applying the limitation period to assessments made in lieu of time limitation under the assessment provisions, resulting in invalidation of time-barred assessments rendered after DRP directions. en-us Wed, 26 Nov 2025 00:00:00 +0530 Sat, 17 Jan 2026 11:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785210 Validity of an income-tax assessment framed after directions from the dispute resolution panel is examined against the statutory time limitation; the article records that, following earlier Tribunal precedent, the assessment order dated 15.02.2022 was held to be barred by limitation and therefore liable to be quashed. The analysis emphasises adherence to consistency in Tribunal decisions when applying the limitation period to assessments made in lieu of time limitation under the assessment provisions, resulting in invalidation of time-barred assessments rendered after DRP directions. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785210