https://www.taxtmi.com/highlights?id=57473 Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent under section 144C of Income Tax (DRP) Rules 2009 cannot be found fault with. - The impugned order passed dated 31/08/2016 u/s 144C(13) is beyond the limitation period and is ultra virus - AT en-us Mon, 05 Apr 2021 11:05:42 +0530 Mon, 05 Apr 2021 11:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57473 Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent under section 144C of Income Tax (DRP) Rules 2009 cannot be found fault with. - The impugned order passed dated 31/08/2016 u/s 144C(13) is beyond the limitation period and is ultra virus - AT Highlights Income Tax Mon, 05 Apr 2021 11:05:42 +0530 https://www.taxtmi.com/highlights?id=57473