https://www.taxtmi.com/caselaws?id=788438 Section 144C(13) requires the assessing officer to pass a final assessment conforming to Dispute Resolution Panel directions within one month from the end of the month in which directions are received; that statutory timeline is mandatory and operates despite Sections 153/153B. Where the DRP directions were received in September 2021 and no final order was passed by October 31, 2021, jurisdiction lapsed, administrative or ITBA technical errors do not extend the statutory period, and a draft assessment plus attendant demand and penalty notices do not create an enforceable tax liability. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788438 Section 144C(13) requires the assessing officer to pass a final assessment conforming to Dispute Resolution Panel directions within one month from the end of the month in which directions are received; that statutory timeline is mandatory and operates despite Sections 153/153B. Where the DRP directions were received in September 2021 and no final order was passed by October 31, 2021, jurisdiction lapsed, administrative or ITBA technical errors do not extend the statutory period, and a draft assessment plus attendant demand and penalty notices do not create an enforceable tax liability. Case-Laws Income Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788438