https://www.taxtmi.com/caselaws?id=440701 The Tribunal held that the final assessment order passed by the Assessing Officer was barred by limitation under section 144C(13) of the Income Tax Act as it was issued beyond the prescribed time limit. Consequently, the order was deemed nonest in the eyes of the law. The Tribunal allowed the assessee's appeal on the grounds of the untimeliness of the final assessment order, without addressing other merits raised by the assessee. The appeal was partly allowed based on this finding, with the Tribunal's decision pronounced on December 5, 2022. en-us Mon, 05 Dec 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440701 The Tribunal held that the final assessment order passed by the Assessing Officer was barred by limitation under section 144C(13) of the Income Tax Act as it was issued beyond the prescribed time limit. Consequently, the order was deemed nonest in the eyes of the law. The Tribunal allowed the assessee's appeal on the grounds of the untimeliness of the final assessment order, without addressing other merits raised by the assessee. The appeal was partly allowed based on this finding, with the Tribunal's decision pronounced on December 5, 2022. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440701