https://www.taxtmi.com/caselaws?id=794055 Section 144C requires the Assessing Officer to pass the final assessment order in conformity with the Dispute Resolution Panel's binding directions under section 144C(10), and within the time prescribed by section 144C(13). The text states that where the final order merely repeats the draft assessment order despite DRP relief and directions affecting transfer pricing computation, it does not comply with the statutory DRP procedure governing faceless assessment. On that basis, the final assessment order was treated as illegal and bad in law and quashed in favour of the assessee. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794055 Section 144C requires the Assessing Officer to pass the final assessment order in conformity with the Dispute Resolution Panel's binding directions under section 144C(10), and within the time prescribed by section 144C(13). The text states that where the final order merely repeats the draft assessment order despite DRP relief and directions affecting transfer pricing computation, it does not comply with the statutory DRP procedure governing faceless assessment. On that basis, the final assessment order was treated as illegal and bad in law and quashed in favour of the assessee. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794055