https://www.taxtmi.com/caselaws?id=471418 Section 144C(13) requires a final assessment order to be passed within the prescribed period after Dispute Resolution Panel directions. Where the Panel issued directions on 24 January 2022, the statutory period expired on 28 February 2022. A final assessment order issued on 5 August 2022 was consequently beyond limitation, void in law, and quashed in favour of the assessee. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 02 Sep 2026 11:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471418 Section 144C(13) requires a final assessment order to be passed within the prescribed period after Dispute Resolution Panel directions. Where the Panel issued directions on 24 January 2022, the statutory period expired on 28 February 2022. A final assessment order issued on 5 August 2022 was consequently beyond limitation, void in law, and quashed in favour of the assessee. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471418