https://www.taxtmi.com/caselaws?id=798013 Section 144C(13) requires the final assessment to be completed within one month from the end of the month in which Dispute Resolution Panel directions are received. Uploading those directions on the ITBA portal constitutes valid service for calculating that limitation period. Where the directions were uploaded on 28 October 2025, the assessment had to be completed by 30 November 2025. A final assessment order issued on 24 December 2025 was therefore time-barred and without jurisdiction. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798013 Section 144C(13) requires the final assessment to be completed within one month from the end of the month in which Dispute Resolution Panel directions are received. Uploading those directions on the ITBA portal constitutes valid service for calculating that limitation period. Where the directions were uploaded on 28 October 2025, the assessment had to be completed by 30 November 2025. A final assessment order issued on 24 December 2025 was therefore time-barred and without jurisdiction. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798013