https://www.taxtmi.com/caselaws?id=800023 Section 10 of the General Clauses Act treats a Dispute Resolution Panel objection filed on the next working day as timely where the thirtieth day falls on a closed-office day, including Sunday. Section 144C requires the Dispute Resolution Panel to adjudicate a timely objection and issue directions before a final assessment is made. Those directions bind the assessing authority, and an assessment completed before the mandatory Dispute Resolution Panel process lacks jurisdictional foundation. The process must continue until merits adjudication and binding directions are issued. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800023 Section 10 of the General Clauses Act treats a Dispute Resolution Panel objection filed on the next working day as timely where the thirtieth day falls on a closed-office day, including Sunday. Section 144C requires the Dispute Resolution Panel to adjudicate a timely objection and issue directions before a final assessment is made. Those directions bind the assessing authority, and an assessment completed before the mandatory Dispute Resolution Panel process lacks jurisdictional foundation. The process must continue until merits adjudication and binding directions are issued. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800023