https://www.taxtmi.com/caselaws?id=459454 The ITAT Bangalore held that the Final Assessment Order passed under Section 144C was barred by limitation. The DRP order was passed on 31.01.2021, with copy received by AO on 10.01.2022, making the limitation date 28.02.2022. However, the digital signature was affixed on 01.03.2022 at 2:00 AM, beyond the statutory deadline. Following precedent from Pfizer Healthcare India case, the tribunal ruled that passing an order beyond limitation is a fundamental jurisdictional error, not curable under Section 292B. The assessment order was declared void ab-initio and liable to be quashed. en-us Tue, 30 May 2023 00:00:00 +0530 Fri, 13 Dec 2024 19:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459454 The ITAT Bangalore held that the Final Assessment Order passed under Section 144C was barred by limitation. The DRP order was passed on 31.01.2021, with copy received by AO on 10.01.2022, making the limitation date 28.02.2022. However, the digital signature was affixed on 01.03.2022 at 2:00 AM, beyond the statutory deadline. Following precedent from Pfizer Healthcare India case, the tribunal ruled that passing an order beyond limitation is a fundamental jurisdictional error, not curable under Section 292B. The assessment order was declared void ab-initio and liable to be quashed. Case-Laws Income Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459454