Held that the Assessing Officer did not complete the assessment in conformity with the directions of Dispute Resolution Panel which did not contain any variations on account of addition of contributions to the provident fund and employees’ State insurance, fees paid for increase of authorised capital and profits on sale of fixed assets. These three items were not part of the draft assessment order. Hence, in view of the provisions of section 144C(13), the Assessing Officer was not empowered to make any other addition which was not proposed in the draft assessment order and hence the order of the Assessing Officer was not sustainable.(AY.2016-17)