https://www.taxtmi.com/caselaws?id=794793 A final assessment order under section 144C was invalid because the Assessing Officer did not conform to the Dispute Resolution Panel's binding directions. Section 144C(10) makes those directions binding, and section 144C(13) requires the final order to be passed in conformity with them. The non-compliance was treated as a clear statutory violation, so the order could not be sustained and was quashed. The transfer pricing grounds were left open as academic. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794793 A final assessment order under section 144C was invalid because the Assessing Officer did not conform to the Dispute Resolution Panel's binding directions. Section 144C(10) makes those directions binding, and section 144C(13) requires the final order to be passed in conformity with them. The non-compliance was treated as a clear statutory violation, so the order could not be sustained and was quashed. The transfer pricing grounds were left open as academic. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794793