https://www.taxtmi.com/caselaws?id=469779 Under the special procedure in section 144C, the Dispute Resolution Panel's directions are binding on the Assessing Officer, and the final assessment order must conform to them within the prescribed time. Where the final order retains the original transfer pricing adjustment instead of giving effect to the relief granted by the Panel, and is passed before the consequential transfer pricing order is issued, the order is legally unsustainable. The Tribunal therefore treated the final assessment order as void ab initio and quashed it, while leaving the merits of the additions undecided and dismissing the related grounds as infructuous. en-us Wed, 05 Mar 2025 00:00:00 +0530 Fri, 03 Jul 2026 19:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469779 Under the special procedure in section 144C, the Dispute Resolution Panel's directions are binding on the Assessing Officer, and the final assessment order must conform to them within the prescribed time. Where the final order retains the original transfer pricing adjustment instead of giving effect to the relief granted by the Panel, and is passed before the consequential transfer pricing order is issued, the order is legally unsustainable. The Tribunal therefore treated the final assessment order as void ab initio and quashed it, while leaving the merits of the additions undecided and dismissing the related grounds as infructuous. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469779