https://www.taxtmi.com/caselaws?id=800567 Section 144C(13) requires a final assessment order following DRP directions to be completed within one month from the end of the month in which the directions are uploaded. Directions uploaded on the ITBA portal on 29 September 2021 required completion by 31 October 2021. A final assessment order passed on 24 November 2021 exceeded that statutory period, rendering it time-barred, void and set aside. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800567 Section 144C(13) requires a final assessment order following DRP directions to be completed within one month from the end of the month in which the directions are uploaded. Directions uploaded on the ITBA portal on 29 September 2021 required completion by 31 October 2021. A final assessment order passed on 24 November 2021 exceeded that statutory period, rendering it time-barred, void and set aside. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800567