https://www.taxtmi.com/caselaws?id=774366 The dominant issue was whether the final assessment order passed u/s 143(3) r/w s. 144C(13) was barred by limitation. The ITAT held that s. 144C(13) mandates the AO to complete the assessment in conformity with DRP directions within one month from the end of the month in which such directions are received, without granting any further hearing. Since the DRP directions were issued on 21.09.2021, the AO was required to pass the final order by 31.10.2021, but passed it on 18.11.2021. Applying settled precedents that a time-barred assessment is a nullity, the ITAT quashed the final assessment order as void ab initio and allowed the assessee's ground. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 05 Jan 2026 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774366 The dominant issue was whether the final assessment order passed u/s 143(3) r/w s. 144C(13) was barred by limitation. The ITAT held that s. 144C(13) mandates the AO to complete the assessment in conformity with DRP directions within one month from the end of the month in which such directions are received, without granting any further hearing. Since the DRP directions were issued on 21.09.2021, the AO was required to pass the final order by 31.10.2021, but passed it on 18.11.2021. Applying settled precedents that a time-barred assessment is a nullity, the ITAT quashed the final assessment order as void ab initio and allowed the assessee's ground. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774366