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

After the Dispute Resolution Panel issues directions on 14 January 2027 and the Assessing Officer receives them that day, by which date must the Assessing Officer complete the assessment under section 275(14) of the Income-tax Act, 2025?

The Assessing Officer must complete the assessment within one month from the end of the month of receiving the directions. Receipt in January 2027 means the month ends on 31 January, so the deadline is 28 February 2027, without giving the assessee any further hearing.

  1. A14 February 2027
  2. B28 February 2027Correct
  3. C31 January 2027
  4. D14 April 2027

Explanation

Section 275(14) requires completion within one month from the end of the month in which the direction is received. The direction was received in January 2027, which ends on 31 January, so the deadline is 28 February 2027. Using the receipt date gives 14 February, which is the wrong base.

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