144C(5)

Upon receipt of the directions issued under sub-section (5) from Dispute Resolution Panel, the Assessing Officer shall, in conformity with the directions, complete,  the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.

Upon receipt of the directions issued under sub-section (5) from Dispute Resolution Panel, the Assessing Officer shall, in conformity with the directions, complete,  the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.