https://www.taxtmi.com/caselaws?id=432105 The Tribunal held that the assessment order dated 30.09.2021 was time-barred and without jurisdiction as it exceeded the prescribed period under Section 144C(13) of the Income Tax Act, 1961, and the relaxation provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) did not apply. Consequently, the appellant succeeded on the jurisdictional issue, leading to the quashing of the assessment order and allowing the appeal of the assessee. en-us Mon, 26 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432105 The Tribunal held that the assessment order dated 30.09.2021 was time-barred and without jurisdiction as it exceeded the prescribed period under Section 144C(13) of the Income Tax Act, 1961, and the relaxation provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) did not apply. Consequently, the appellant succeeded on the jurisdictional issue, leading to the quashing of the assessment order and allowing the appeal of the assessee. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432105