https://www.taxtmi.com/caselaws?id=786012 Final assessment orders passed under the transfer pricing framework without incorporating Dispute Resolution Panel directions are null and void because the Transfer Pricing Officer has not issued any corresponding order as directed by the DRP; therefore the assessing officer cannot finalise assessment under 143(3) read with 144C(3) r.w.s.144B without those directions, and the tribunal cannot set aside such an assessment to permit the TPO to issue a future order outside applicable time limits. The decision favors the assessee and follows prior precedents condemning assessments lacking DRP incorporation. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786012 Final assessment orders passed under the transfer pricing framework without incorporating Dispute Resolution Panel directions are null and void because the Transfer Pricing Officer has not issued any corresponding order as directed by the DRP; therefore the assessing officer cannot finalise assessment under 143(3) read with 144C(3) r.w.s.144B without those directions, and the tribunal cannot set aside such an assessment to permit the TPO to issue a future order outside applicable time limits. The decision favors the assessee and follows prior precedents condemning assessments lacking DRP incorporation. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786012