https://www.taxtmi.com/caselaws?id=789841 An assessment order passed by the Assessing Officer in strict conformity with Dispute Resolution Panel directions under section 144C cannot be revised under section 263. The Tribunal reasoned that section 144C(13) requires the Assessing Officer to complete the assessment only in accordance with the DRP directions, leaving no scope for the Principal Commissioner to indirectly alter that order through revision. It held that the statutory scheme of section 144C does not contemplate such revisionary interference and that the exercise of jurisdiction under section 263 was invalid. The revisionary order was therefore quashed on jurisdictional grounds. en-us Fri, 27 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789841 An assessment order passed by the Assessing Officer in strict conformity with Dispute Resolution Panel directions under section 144C cannot be revised under section 263. The Tribunal reasoned that section 144C(13) requires the Assessing Officer to complete the assessment only in accordance with the DRP directions, leaving no scope for the Principal Commissioner to indirectly alter that order through revision. It held that the statutory scheme of section 144C does not contemplate such revisionary interference and that the exercise of jurisdiction under section 263 was invalid. The revisionary order was therefore quashed on jurisdictional grounds. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789841