https://www.taxtmi.com/caselaws?id=793784 A final assessment order under section 143(3) read with section 144C(3) and section 144B was invalid because it was passed without giving effect to the Dispute Resolution Panel's binding directions. The assessment had moved through the draft order and objections stage, and the directions required verification and inclusion of additional comparables; however, the Assessing Officer completed the final order before compliance and retained the original transfer pricing adjustment. Since sections 144C(10) and 144C(13) require the assessment to conform to the DRP directions, departure from them created a jurisdictional defect. The order was held to be without jurisdiction and null and void in favour of the assessee. en-us Tue, 28 Apr 2026 00:00:00 +0530 Tue, 23 Jun 2026 11:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793784 A final assessment order under section 143(3) read with section 144C(3) and section 144B was invalid because it was passed without giving effect to the Dispute Resolution Panel's binding directions. The assessment had moved through the draft order and objections stage, and the directions required verification and inclusion of additional comparables; however, the Assessing Officer completed the final order before compliance and retained the original transfer pricing adjustment. Since sections 144C(10) and 144C(13) require the assessment to conform to the DRP directions, departure from them created a jurisdictional defect. The order was held to be without jurisdiction and null and void in favour of the assessee. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793784