https://www.taxtmi.com/caselaws?id=794900 Final assessment under section 144C(13) must be completed within one month from uploading the Dispute Resolution Panel's directions on the income-tax portal. The upload date triggers the statutory period for completing the assessment. Where the final assessment order is passed after that period expires, it is barred by limitation and invalid. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794900 Final assessment under section 144C(13) must be completed within one month from uploading the Dispute Resolution Panel's directions on the income-tax portal. The upload date triggers the statutory period for completing the assessment. Where the final assessment order is passed after that period expires, it is barred by limitation and invalid. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794900