https://www.taxtmi.com/caselaws?id=435800 The tribunal allowed the appeal, quashed the assessment order, and set aside the Commissioner (Appeals)'s order. The tribunal found the assessment order invalid due to the AO's wrongful assumption of jurisdiction under section 144C(1) and being barred by limitation. The appeal was admitted for adjudication on merits after condoning the delay in filing. The tribunal emphasized adherence to prescribed time limits for assessment proceedings, citing the inapplicability of sections 144C and 153 as mutually exclusive. en-us Mon, 26 Dec 2022 00:00:00 +0530 Mon, 27 Mar 2023 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435800 The tribunal allowed the appeal, quashed the assessment order, and set aside the Commissioner (Appeals)'s order. The tribunal found the assessment order invalid due to the AO's wrongful assumption of jurisdiction under section 144C(1) and being barred by limitation. The appeal was admitted for adjudication on merits after condoning the delay in filing. The tribunal emphasized adherence to prescribed time limits for assessment proceedings, citing the inapplicability of sections 144C and 153 as mutually exclusive. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435800