https://www.taxtmi.com/caselaws?id=767329 ITAT Delhi ruled that a final assessment order passed under section 144C was invalid due to limitation. The DRP issued directions on 03/06/2022, received by AO/TPO on 07/06/2022. Under section 144C(13), the final assessment order must be passed within one month from receipt of DRP directions, making the deadline 31/07/2022. The TPO's effect order dated 14/07/2022 could not extend this limitation period. The final assessment order passed on 28/02/2023 was therefore time-barred and void. The case was decided in favor of the assessee. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767329 ITAT Delhi ruled that a final assessment order passed under section 144C was invalid due to limitation. The DRP issued directions on 03/06/2022, received by AO/TPO on 07/06/2022. Under section 144C(13), the final assessment order must be passed within one month from receipt of DRP directions, making the deadline 31/07/2022. The TPO's effect order dated 14/07/2022 could not extend this limitation period. The final assessment order passed on 28/02/2023 was therefore time-barred and void. The case was decided in favor of the assessee. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767329