https://www.taxtmi.com/caselaws?id=791014 For section 144C(13) of the Income-tax Act, the limitation period for passing the final assessment order runs from the month in which the Dispute Resolution Panel directions are received by the Assessing Officer. On the stated facts, the directions were received on 30.05.2023, so the last permissible date was 30.06.2023. As the final assessment order was passed on 30.07.2023, it was beyond the statutory time limit and was treated as invalid, with the assessment set aside on limitation grounds. en-us Fri, 20 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 11:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791014 For section 144C(13) of the Income-tax Act, the limitation period for passing the final assessment order runs from the month in which the Dispute Resolution Panel directions are received by the Assessing Officer. On the stated facts, the directions were received on 30.05.2023, so the last permissible date was 30.06.2023. As the final assessment order was passed on 30.07.2023, it was beyond the statutory time limit and was treated as invalid, with the assessment set aside on limitation grounds. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791014