https://www.taxtmi.com/caselaws?id=406239 MADRAS HC held that Section 144C is a self-contained code with inbuilt timelines for transfer-pricing assessments and that proceedings before the DRP must respect overall limitation norms. Section 144C(13) limits the Assessing Officer to pass final orders within one month of receiving DRP directions, excluding the broader timeline of Section 153. The court ruled that DRP notices issued four years after the Tribunal order were time-barred under Section 153(2A). Writ petitions were allowed. en-us Wed, 23 Dec 2020 00:00:00 +0530 Mon, 13 Oct 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406239 MADRAS HC held that Section 144C is a self-contained code with inbuilt timelines for transfer-pricing assessments and that proceedings before the DRP must respect overall limitation norms. Section 144C(13) limits the Assessing Officer to pass final orders within one month of receiving DRP directions, excluding the broader timeline of Section 153. The court ruled that DRP notices issued four years after the Tribunal order were time-barred under Section 153(2A). Writ petitions were allowed. Case-Laws Income Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406239