https://www.taxtmi.com/caselaws?id=387508 The Tribunal held that the assessment order passed by the Assessing Officer under Section 143(3)/144C(13) of the Income Tax Act was not barred by limitation. It was determined that the provisions of Section 144C override the limitation period provided under Section 153 of the Act. The Tribunal emphasized that the final assessment order passed pursuant to the directions of the Dispute Resolution Panel within the timelines prescribed under Section 144C(13) is not time-barred. The additional ground raised by the assessee was dismissed, and the appeal was directed to proceed on other grounds before the regular bench. en-us Thu, 10 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 09:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387508 The Tribunal held that the assessment order passed by the Assessing Officer under Section 143(3)/144C(13) of the Income Tax Act was not barred by limitation. It was determined that the provisions of Section 144C override the limitation period provided under Section 153 of the Act. The Tribunal emphasized that the final assessment order passed pursuant to the directions of the Dispute Resolution Panel within the timelines prescribed under Section 144C(13) is not time-barred. The additional ground raised by the assessee was dismissed, and the appeal was directed to proceed on other grounds before the regular bench. Case-Laws Income Tax Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387508