https://www.taxtmi.com/caselaws?id=789762 Section 144C requires the Assessing Officer to complete the final assessment strictly in conformity with binding DRP directions, and a final order passed without giving effect to those directions is contrary to law. Where the assessment ignores the DRP's mandate and no rectification is made to cure the defect, the order remains invalid. The final assessment order was therefore quashed in favour of the assessee. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789762 Section 144C requires the Assessing Officer to complete the final assessment strictly in conformity with binding DRP directions, and a final order passed without giving effect to those directions is contrary to law. Where the assessment ignores the DRP's mandate and no rectification is made to cure the defect, the order remains invalid. The final assessment order was therefore quashed in favour of the assessee. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789762