https://www.taxtmi.com/caselaws?id=794519 An assessment under section 144C is unsustainable where the final order merely reproduces the draft assessment order and does not give effect to the binding directions of the Dispute Resolution Panel. Sections 144C(5), 144C(10) and 144C(13) require the Assessing Officer to frame the final assessment strictly in conformity with those directions. On that basis, the final assessment order was quashed for non-compliance with the mandatory statutory scheme, and the issue was decided in favour of the assessee. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794519 An assessment under section 144C is unsustainable where the final order merely reproduces the draft assessment order and does not give effect to the binding directions of the Dispute Resolution Panel. Sections 144C(5), 144C(10) and 144C(13) require the Assessing Officer to frame the final assessment strictly in conformity with those directions. On that basis, the final assessment order was quashed for non-compliance with the mandatory statutory scheme, and the issue was decided in favour of the assessee. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794519