Directions of DRP were received by Assessing Officer on 23-12-2014 but final assessment order was passed by Assessing Officer on 27-2-2015, since final assessment order was passed beyond expiry of one month from end of month in which directions were received as it ought to have been passed latest by 31-1-2015, assessment order was beyond limitation period provided and, therefore, assessment order was bad in law. Order of Tribunal affirmed. (AY. 2010-11)