https://www.taxtmi.com/caselaws?id=790411 Where remand proceedings before the DRP are not governed by an express statutory time-limit, the authority must still act within a reasonable period. A delay of more than 10.5 years in issuing directions was held far beyond any reasonable time, and the Tribunal treated the belated DRP directions and the consequential assessment order as barred by limitation and void ab initio. The Tribunal applied the principle that unexplained inordinate delay can defeat the validity of administrative or quasi-judicial action even when the statute is silent on timing, and granted relief to the assessee on that ground. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790411 Where remand proceedings before the DRP are not governed by an express statutory time-limit, the authority must still act within a reasonable period. A delay of more than 10.5 years in issuing directions was held far beyond any reasonable time, and the Tribunal treated the belated DRP directions and the consequential assessment order as barred by limitation and void ab initio. The Tribunal applied the principle that unexplained inordinate delay can defeat the validity of administrative or quasi-judicial action even when the statute is silent on timing, and granted relief to the assessee on that ground. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790411