Bombay HC: Assessment Beyond DRP Directions & S.144C(13) Timeline is Invalid - (15 Oct 2025)
DIRECT TAXATION
Bombay HC held that the Deputy Commissioner cannot go beyond the directions of the dispute resolution panel (DRP), and any assessment completed beyond the time limit prescribed under Section 144C(13) of the Income Tax Act, 1961 i.e., within one month from receipt of DRP directions is invalid.
Tags : ASSESSMENT DISPUTE RESOLUTION PANEL INCOME TAX ACT
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