CS Professional · Advanced Direct Tax Laws and Practice · Appeals
A draft order of assessment is forwarded to an eligible assessee in the month of August 2027. Under section 275(13) of the Income-tax Act, 2025, by which date can the Dispute Resolution Panel issue its directions at the latest? Assume the objections were duly filed.
The Panel can issue directions up to 31 May 2028. Section 275(13) allows nine months from the end of the month in which the draft order is forwarded, and that month ends on 31 August 2027, so nine months later is 31 May 2028.
- A30 April 2028, being nine months from the end of August 2027
- B31 May 2028, being nine months from the end of August 2027Correct
- C31 March 2028, being seven months from the end of August 2027
- D30 June 2028, being ten months from the end of August 2027
Explanation
Section 275(13) bars directions after nine months from the end of the month in which the draft order is forwarded. The month ends on 31 August 2027, and adding nine months gives 31 May 2028. The April date wrongly counts from the start of August or misses a month, and the other options use the wrong periods of seven and ten months.
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