{"id":60111,"date":"2026-06-05T07:53:01","date_gmt":"2026-06-05T02:23:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-fiberhome-india-pvt-ltd-2024-159-taxmann-com-772-2025-482-itr-221-delhihc\/"},"modified":"2026-06-05T07:53:01","modified_gmt":"2026-06-05T02:23:01","slug":"pcit-v-fiberhome-india-pvt-ltd-2024-159-taxmann-com-772-2025-482-itr-221-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-fiberhome-india-pvt-ltd-2024-159-taxmann-com-772-2025-482-itr-221-delhihc\/","title":{"rendered":"PCIT v. Fiberhome India Pvt. Ltd [2024] 159 taxmann.com 772 \/ (2025) 482 ITR 221 (Delhi)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal, the Court held that the Assessing Officer was mandated to complete the assessment &#8220;in conformity with the directions&#8221; as framed by the Dispute Resolution Panel within one month from the end of the month in which such a direction was received. Order of Tribunal affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Limitation-Draft assessment order Assessment order passed beyond statutory limitation period of one month from date of directions issued by Dispute Resolution Panel-Order is quashed and set aside.[S.144C(13), 260A]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60111","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fDx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60111"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60111\/revisions"}],"predecessor-version":[{"id":60112,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60111\/revisions\/60112"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}