https://www.taxtmi.com/caselaws?id=798732 Election to pursue objections before the Dispute Resolution Panel prevents an assessee from relying on the assessment-completion period applicable where objections are not filed or proposed variations are accepted. Rejection of those objections as belated does not revive that alternative limitation period, so the final assessment is not time-barred on that basis. Where the Panel rejects belated objections without issuing directions on proposed variations, the resulting order is an assessment simpliciter rather than an order implementing Panel directions. The statutory first appeal lies before the Commissioner of Income-tax (Appeals), which must consider the grounds on merits without treating that appeal as time-barred. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798732 Election to pursue objections before the Dispute Resolution Panel prevents an assessee from relying on the assessment-completion period applicable where objections are not filed or proposed variations are accepted. Rejection of those objections as belated does not revive that alternative limitation period, so the final assessment is not time-barred on that basis. Where the Panel rejects belated objections without issuing directions on proposed variations, the resulting order is an assessment simpliciter rather than an order implementing Panel directions. The statutory first appeal lies before the Commissioner of Income-tax (Appeals), which must consider the grounds on merits without treating that appeal as time-barred. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798732