https://www.taxtmi.com/caselaws?id=248636 The HC held that the final assessment order dated 26.03.2013 passed under Section 143C was invalid as it exceeded the statutory period, rendering it a nullity. The subsequent corrigendum dated 15.04.2013, attempting to treat the order as a draft assessment order and granting time to file objections, was also beyond limitation and did not cure the defect. The first respondent rightly declined to entertain objections, as it lacked jurisdiction over a final order. The HC emphasized that extending the assessment period by remanding the matter was impermissible, and defects going to jurisdiction cannot be cured. The department's failure to update the tax status or withdraw the demand further confirmed the order's finality and invalidity. The decision was against the assessee. en-us Tue, 29 Apr 2014 00:00:00 +0530 Tue, 29 Jul 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248636 The HC held that the final assessment order dated 26.03.2013 passed under Section 143C was invalid as it exceeded the statutory period, rendering it a nullity. The subsequent corrigendum dated 15.04.2013, attempting to treat the order as a draft assessment order and granting time to file objections, was also beyond limitation and did not cure the defect. The first respondent rightly declined to entertain objections, as it lacked jurisdiction over a final order. The HC emphasized that extending the assessment period by remanding the matter was impermissible, and defects going to jurisdiction cannot be cured. The department's failure to update the tax status or withdraw the demand further confirmed the order's finality and invalidity. The decision was against the assessee. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248636