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

A draft order was forwarded to an eligible assessee. On 20 August 2026 the Dispute Resolution Panel issued directions, and the Assessing Officer received them on 24 August 2026. Within what time must the Assessing Officer complete the assessment in conformity with those directions under section 275(14), and is a further hearing of the assessee required?

The Assessing Officer must complete the assessment within one month from the end of the month in which directions are received. Receipt in August 2026 gives a deadline of 30 September 2026, and no further hearing of the assessee is required.

  1. ABy 30 September 2026; further hearing is required
  2. BBy 30 September 2026; no further hearing is requiredCorrect
  3. CBy 24 September 2026; no further hearing is required
  4. DBy 31 August 2026; further hearing is required

Explanation

Section 275(14) requires the order within one month from the end of the month of receipt of directions. Receipt was in August 2026, which ends 31 August, so the deadline is 30 September 2026. The provision says no further opportunity of being heard is given to the assessee, so a hearing is not required.

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