https://www.taxtmi.com/caselaws?id=440701 The final assessment order passed pursuant to DRP directions was held to be time-barred because section 144C(13) required it to be made within one month from the end of the month in which the directions were received. As the directions were received on 30.12.2021, the last permissible date was 31.01.2022, but the order was passed on 02.02.2022. The order was therefore beyond the statutory limit, treated as non est, and the issue was decided in favour of the assessee. en-us Mon, 05 Dec 2022 00:00:00 +0530 Tue, 25 Jul 2023 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440701 The final assessment order passed pursuant to DRP directions was held to be time-barred because section 144C(13) required it to be made within one month from the end of the month in which the directions were received. As the directions were received on 30.12.2021, the last permissible date was 31.01.2022, but the order was passed on 02.02.2022. The order was therefore beyond the statutory limit, treated as non est, and the issue was decided in favour of the assessee. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440701