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    <description>Dispute Resolution Panel directions under the income-tax scheme triggered the obligation to pass the final assessment order within one month from the end of the month in which the directions were received. Because no final assessment order was passed, either on the system or manually, even after the extended outer limit had expired, the assessment could not survive beyond the statutory time limit. The assessment was therefore held to be time barred and the impugned assessment proceedings were quashed.</description>
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