https://www.taxtmi.com/caselaws?id=467524 Section 144C directions and the Assessing Officer's duty under section 144C(13) require clear, implementable compliance. Where the Assessing Officer substantially reiterates the draft assessment view instead of properly acting on the Dispute Resolution Panel's earlier directions, the resulting ambiguity can justify remand to enable effective implementation. On the facts noted, the directions were found insufficiently clear for execution, and the matter was remanded to the Dispute Resolution Panel to issue clearer directions and avoid further avoidable proceedings. en-us Thu, 29 Sep 2022 00:00:00 +0530 Mon, 23 Mar 2026 12:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467524 Section 144C directions and the Assessing Officer's duty under section 144C(13) require clear, implementable compliance. Where the Assessing Officer substantially reiterates the draft assessment view instead of properly acting on the Dispute Resolution Panel's earlier directions, the resulting ambiguity can justify remand to enable effective implementation. On the facts noted, the directions were found insufficiently clear for execution, and the matter was remanded to the Dispute Resolution Panel to issue clearer directions and avoid further avoidable proceedings. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467524