https://www.taxtmi.com/caselaws?id=790402 The final assessment order was held time barred because it was passed after the one-month period prescribed under section 144C(13). The Dispute Resolution Panel's directions were received by the Assessing Officer on 30.12.2021, so the statutory deadline expired at the end of the next month; the order dated 31.07.2022 was far beyond that limit. The provision was treated as mandatory, with no discretion to extend time. The additional ground was admitted as it involved a pure question of law arising from the record, and the assessment order was set aside in favour of the assessee. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 13:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790402 The final assessment order was held time barred because it was passed after the one-month period prescribed under section 144C(13). The Dispute Resolution Panel's directions were received by the Assessing Officer on 30.12.2021, so the statutory deadline expired at the end of the next month; the order dated 31.07.2022 was far beyond that limit. The provision was treated as mandatory, with no discretion to extend time. The additional ground was admitted as it involved a pure question of law arising from the record, and the assessment order was set aside in favour of the assessee. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790402