https://www.taxtmi.com/caselaws?id=470689 Final assessment orders must incorporate binding Dispute Resolution Panel directions. Where an assessment was finalised without giving effect to those directions because the Transfer Pricing Officer's giving-effect order was not received before limitation, the appropriate course is restoration for fresh assessment. The Assessing Officer must issue a fresh order conforming to the Dispute Resolution Panel's directions and provide the assessee an adequate opportunity of hearing. en-us Wed, 26 Mar 2025 00:00:00 +0530 Tue, 04 Aug 2026 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470689 Final assessment orders must incorporate binding Dispute Resolution Panel directions. Where an assessment was finalised without giving effect to those directions because the Transfer Pricing Officer's giving-effect order was not received before limitation, the appropriate course is restoration for fresh assessment. The Assessing Officer must issue a fresh order conforming to the Dispute Resolution Panel's directions and provide the assessee an adequate opportunity of hearing. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470689