https://www.taxtmi.com/caselaws?id=786624 The document clarifies that once a final assessment order under the statutory scheme has been passed, the Dispute Resolution Panel (DRP) ceases to have power to issue directions or make findings intended to guide completion of assessment; those powers are confined to the period when assessment proceedings remain pending and are time-bound. Consequently, any objections or findings recorded by the DRP after a final assessment order are functus officio and should be disregarded by the appellate authority when deciding the pending appeal. en-us Tue, 10 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786624 The document clarifies that once a final assessment order under the statutory scheme has been passed, the Dispute Resolution Panel (DRP) ceases to have power to issue directions or make findings intended to guide completion of assessment; those powers are confined to the period when assessment proceedings remain pending and are time-bound. Consequently, any objections or findings recorded by the DRP after a final assessment order are functus officio and should be disregarded by the appellate authority when deciding the pending appeal. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786624