Corporate TaxArticle·7 August 2026
DRP Directions mandatory
By J the App
Executive Summary
The Delhi Bench of the Income Tax Appellate Tribunalquashed a final assessment order after finding that the Assessing Officer failed to implement the binding directions of the Dispute Resolution Panel under Section 144C.
The Tribunal held that a subsequent corrigendum issued after limitation could not cure this jurisdictional defect.
Domain | Corporate Tax | Direct Tax
Background
Section 144C of the Income-ta...
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