https://www.taxtmi.com/caselaws?id=773219 HC held that assessment orders issued after the time limit in s.144C(13) are invalid; an amendment incorporating s.144C must be interpreted in light of legislative purpose and read with the statute as a whole, not in isolation. The court declined to depart from earlier HC decisions reaching the same conclusion. Consequently the Assessing Officer is bound by the prescribed time bar and the writ petition was allowed. en-us Mon, 16 Jun 2025 00:00:00 +0530 Mon, 08 Sep 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773219 HC held that assessment orders issued after the time limit in s.144C(13) are invalid; an amendment incorporating s.144C must be interpreted in light of legislative purpose and read with the statute as a whole, not in isolation. The court declined to depart from earlier HC decisions reaching the same conclusion. Consequently the Assessing Officer is bound by the prescribed time bar and the writ petition was allowed. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773219