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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Assessment timeline interpretation under Sections 144C and 153 determines whether draft-order windows are autonomous or coordinated.</h1> Conflict centers on whether the period for issuing draft assessment orders under Section 144C is independent of, or must be coordinated with, the overall assessment limitation under Section 153. One opinion treated proceedings under Section 144C as time barred where final orders could not be completed within the extended deadline, while the contrasting view urged a harmonious interpretation so the timelines operate together to preserve fair opportunity and principles of natural justice.

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