https://www.taxtmi.com/caselaws?id=460737 Kerala HC held that assessment order passed beyond the statutory time limit under Section 144C(13) was without jurisdiction. The DRP issued directions on 09.12.2013, requiring the assessing officer to pass assessment order by 31.01.2014. However, the assessment order was passed on 27.03.2014, exceeding the prescribed time frame. The court emphasized that Section 144C provisions are mandatory, not merely procedural, as they establish an alternative dispute resolution mechanism for expeditious resolution. Non-compliance with statutory timelines defeats the legislative intent of providing fast-track dispute resolution. The impugned assessment order was therefore unsustainable and set aside. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 16 Jun 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460737 Kerala HC held that assessment order passed beyond the statutory time limit under Section 144C(13) was without jurisdiction. The DRP issued directions on 09.12.2013, requiring the assessing officer to pass assessment order by 31.01.2014. However, the assessment order was passed on 27.03.2014, exceeding the prescribed time frame. The court emphasized that Section 144C provisions are mandatory, not merely procedural, as they establish an alternative dispute resolution mechanism for expeditious resolution. Non-compliance with statutory timelines defeats the legislative intent of providing fast-track dispute resolution. The impugned assessment order was therefore unsustainable and set aside. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460737