https://www.taxtmi.com/caselaws?id=790320 An assessment order passed under section 144C(13) must be completed in conformity with DRP directions within one month from the end of the month in which those directions are received. Where the final order is issued beyond that statutory period, the limitation breach renders the order time-barred and unsustainable. On the facts stated, the order passed on 22-02-2022 was beyond the prescribed timeline after receipt of DRP directions on 14-12-2021, so the assessment was quashed and the remaining grounds became academic. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 13:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790320 An assessment order passed under section 144C(13) must be completed in conformity with DRP directions within one month from the end of the month in which those directions are received. Where the final order is issued beyond that statutory period, the limitation breach renders the order time-barred and unsustainable. On the facts stated, the order passed on 22-02-2022 was beyond the prescribed timeline after receipt of DRP directions on 14-12-2021, so the assessment was quashed and the remaining grounds became academic. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790320