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CMA Final · Direct Tax Laws and International Taxation · Assessment Procedure including Dispute Resolution Process

A Dispute Resolution Panel issues directions under section 275(5) of the Income-tax Act, 2025, which are received by the Assessing Officer on 18 January 2027. By what date must the Assessing Officer complete the assessment in conformity with the directions, as provided in section 275(14)?

The Assessing Officer must complete the assessment by 28 February 2027. Section 275(14) allows one month from the end of the month of receipt of the Panel's directions; January 2027 ends on 31 January, so the month that follows ends on 28 February 2027.

  1. A17 February 2027
  2. B28 February 2027Correct
  3. C31 January 2027
  4. D18 April 2027

Explanation

Section 275(14) requires completion within one month from the end of the month in which the direction is received, with no further hearing for the assessee. The directions were received in January 2027, which ends on 31 January 2027, so the deadline is 28 February 2027. Counting a month from the receipt date gives 17 February, which is the wrong base.

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