https://www.taxtmi.com/caselaws?id=462690 The ITAT Delhi held that an assessment order passed under Section 144C(13) was barred by limitation. The AO was required to pass the assessment order within one month from receiving DRP directions, as mandated by the "shall" provision in Section 144C(13). This provision has overriding effect on Section 153 due to the non-obstante clause. The DRP passed its order on 17.01.2013 following ITAT directions, but the AO failed to complete assessment within the prescribed one-month timeframe. The department's contention that directions were received through TPO was rejected. The assessee's appeal was allowed for statistical purposes. en-us Mon, 30 May 2016 00:00:00 +0530 Wed, 09 Jul 2025 20:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462690 The ITAT Delhi held that an assessment order passed under Section 144C(13) was barred by limitation. The AO was required to pass the assessment order within one month from receiving DRP directions, as mandated by the "shall" provision in Section 144C(13). This provision has overriding effect on Section 153 due to the non-obstante clause. The DRP passed its order on 17.01.2013 following ITAT directions, but the AO failed to complete assessment within the prescribed one-month timeframe. The department's contention that directions were received through TPO was rejected. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462690