https://www.taxtmi.com/caselaws?id=471422 Final assessment orders issued after Dispute Resolution Panel directions must be passed within one month from the end of the month in which those directions are received under Section 144C(13). Where the directions were issued in January 2022, digital authentication of the final order and demand notice only in July 2022 did not meet that time limit. As Section 144B(6) requires digital authentication for an assessment order to take effect, the delayed authentication rendered the final assessment order time-barred and invalid. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 02 Sep 2026 13:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471422 Final assessment orders issued after Dispute Resolution Panel directions must be passed within one month from the end of the month in which those directions are received under Section 144C(13). Where the directions were issued in January 2022, digital authentication of the final order and demand notice only in July 2022 did not meet that time limit. As Section 144B(6) requires digital authentication for an assessment order to take effect, the delayed authentication rendered the final assessment order time-barred and invalid. Case-Laws Income Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471422