https://www.taxtmi.com/caselaws?id=794900 Limitation for completing an assessment following Dispute Resolution Panel directions is addressed under the statutory framework governing such proceedings. The notes explain that the one-month period begins when the directions are uploaded on the income tax portal, rather than on another date. Applying that trigger, the prescribed period had expired before the assessment order was passed. The operative consequence is that an assessment completed after expiry of the statutory period is treated as time-barred 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 Limitation for completing an assessment following Dispute Resolution Panel directions is addressed under the statutory framework governing such proceedings. The notes explain that the one-month period begins when the directions are uploaded on the income tax portal, rather than on another date. Applying that trigger, the prescribed period had expired before the assessment order was passed. The operative consequence is that an assessment completed after expiry of the statutory period is treated as time-barred and invalid. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794900