https://www.taxtmi.com/caselaws?id=299360 The Tribunal allowed the appeal of the assessee in ITA No.971/CHNY/2017, finding the assessment order to be beyond the prescribed time limit under section 144C of the Income Tax Act, 1961. The Tribunal held that the delayed filing of objections before the Dispute Resolution Panel rendered the objections invalid, leading to the assessment order being set aside. The importance of adhering to statutory time limits in assessment proceedings was emphasized, highlighting the significance of timely compliance with procedural requirements. en-us Thu, 05 Apr 2018 00:00:00 +0530 Sat, 11 Dec 2021 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299360 The Tribunal allowed the appeal of the assessee in ITA No.971/CHNY/2017, finding the assessment order to be beyond the prescribed time limit under section 144C of the Income Tax Act, 1961. The Tribunal held that the delayed filing of objections before the Dispute Resolution Panel rendered the objections invalid, leading to the assessment order being set aside. The importance of adhering to statutory time limits in assessment proceedings was emphasized, highlighting the significance of timely compliance with procedural requirements. Case-Laws Income Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299360