https://www.taxtmi.com/news?id=51998 Conflict centers on whether the period for issuing draft assessment orders under Section 144C is independent of, or must be coordinated with, the overall assessment limitation under Section 153. One opinion treated proceedings under Section 144C as time barred where final orders could not be completed within the extended deadline, while the contrasting view urged a harmonious interpretation so the timelines operate together to preserve fair opportunity and principles of natural justice. en-us Fri, 08 Aug 2025 20:31:04 +0530 Fri, 08 Aug 2025 20:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=51998 Conflict centers on whether the period for issuing draft assessment orders under Section 144C is independent of, or must be coordinated with, the overall assessment limitation under Section 153. One opinion treated proceedings under Section 144C as time barred where final orders could not be completed within the extended deadline, while the contrasting view urged a harmonious interpretation so the timelines operate together to preserve fair opportunity and principles of natural justice. News - Fri, 08 Aug 2025 20:31:04 +0530 https://www.taxtmi.com/news?id=51998