https://www.taxtmi.com/caselaws?id=800379 Section 144C(13) requires a final assessment to be completed within one month from the end of the month in which Dispute Resolution Panel directions are received. Upload of the directions on the ITBA portal on 19 December 2025 constituted receipt by the Assessing Officer, making 31 January 2026 the statutory deadline. The final assessment order issued on 11 March 2026 exceeded this mandatory time limit, was time-barred, and was quashed. en-us Tue, 25 Aug 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800379 Section 144C(13) requires a final assessment to be completed within one month from the end of the month in which Dispute Resolution Panel directions are received. Upload of the directions on the ITBA portal on 19 December 2025 constituted receipt by the Assessing Officer, making 31 January 2026 the statutory deadline. The final assessment order issued on 11 March 2026 exceeded this mandatory time limit, was time-barred, and was quashed. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800379