https://www.taxtmi.com/caselaws?id=471432 Section 144C(13) of the Income-tax Act requires the Assessing Officer to pass the final assessment order within one month from the end of the month in which Dispute Resolution Panel directions are received. Where the directions were received by email on 28 September 2024, the statutory period expired on 31 October 2024. A final assessment order dated 3 December 2024 was therefore time-barred, resulting in the limitation issue being decided in favour of the assessee. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 02 Sep 2026 13:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471432 Section 144C(13) of the Income-tax Act requires the Assessing Officer to pass the final assessment order within one month from the end of the month in which Dispute Resolution Panel directions are received. Where the directions were received by email on 28 September 2024, the statutory period expired on 31 October 2024. A final assessment order dated 3 December 2024 was therefore time-barred, resulting in the limitation issue being decided in favour of the assessee. Case-Laws Income Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471432