CA Final · Direct Tax Laws & International Taxation · Dispute Resolution
The Dispute Resolution Committee passes an order resolving a dispute and sends it to the Assessing Officer, who receives it on 12 March 2027. The specified order was an assessment order that is to be modified. By when must the AO modify the order under section 379(3)?
The Assessing Officer must modify the order by 30 April 2027. Section 379(3) allows one month from the end of the month in which the Committee's order is received. Receipt was in March 2027, ending 31 March, so the deadline falls on 30 April 2027.
- A11 April 2027
- B30 April 2027Correct
- C31 March 2027
- D12 June 2027
Explanation
Section 379(3) requires the AO to modify the order in conformity with the Committee's directions within one month from the end of the month in which the order is received. The order was received in March 2027, which ends on 31 March 2027, so the deadline is 30 April 2027. The option of 11 April 2027 wrongly counts one month from the receipt date.
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