https://www.taxtmi.com/caselaws?id=766822 ITAT Chennai held that the assessment order u/s 143(3) r.w.s 144C(3) r.w.s 144B was barred by limitation. Reference to TPO was made on 13.09.2021 under section 92CA(1), with TPO order passed on 28.01.2022. Due date for assessment was extended to 31.03.2022 under section 153(4), but the assessment order was passed on 30.09.2022, clearly beyond the statutory time limit. ITAT confirmed CIT(A)'s finding that the assessment was time-barred, deciding the jurisdictional issue against Revenue. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766822 ITAT Chennai held that the assessment order u/s 143(3) r.w.s 144C(3) r.w.s 144B was barred by limitation. Reference to TPO was made on 13.09.2021 under section 92CA(1), with TPO order passed on 28.01.2022. Due date for assessment was extended to 31.03.2022 under section 153(4), but the assessment order was passed on 30.09.2022, clearly beyond the statutory time limit. ITAT confirmed CIT(A)'s finding that the assessment was time-barred, deciding the jurisdictional issue against Revenue. Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766822