https://www.taxtmi.com/caselaws?id=754617 The ITAT Delhi held that the final assessment order passed by the AO under Section 144C(13) was devoid of jurisdiction due to limitation issues. The DRP rejected the assessee's objections as time-barred but failed to issue proper directions under Section 144C(5). When DRP rejects objections on limitation grounds, it effectively confirms the draft order's merits but does not extend the AO's time limit for passing the final order. The assessment should have been completed under Section 144C(3)(b) read with Section 144C(4)(b). The appeals were allowed. en-us Mon, 24 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754617 The ITAT Delhi held that the final assessment order passed by the AO under Section 144C(13) was devoid of jurisdiction due to limitation issues. The DRP rejected the assessee's objections as time-barred but failed to issue proper directions under Section 144C(5). When DRP rejects objections on limitation grounds, it effectively confirms the draft order's merits but does not extend the AO's time limit for passing the final order. The assessment should have been completed under Section 144C(3)(b) read with Section 144C(4)(b). The appeals were allowed. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754617