https://www.taxtmi.com/caselaws?id=463236 ITAT held the re-assessment order under s.144 r.w.s.144C(13) dated 19.01.2024 barred by limitation and quashed it. For non-resident cases (except TPO references) the 12-month extended time under s.153(4) is unavailable; the AO should have completed assessment within one year under s.153(2) from service of the s.148 notice. As the s.148 notice was dated 31.03.2022, the assessment time expired on 31.03.2023, rendering the order time-barred. Appeal by the assessee allowed. en-us Fri, 23 Aug 2024 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463236 ITAT held the re-assessment order under s.144 r.w.s.144C(13) dated 19.01.2024 barred by limitation and quashed it. For non-resident cases (except TPO references) the 12-month extended time under s.153(4) is unavailable; the AO should have completed assessment within one year under s.153(2) from service of the s.148 notice. As the s.148 notice was dated 31.03.2022, the assessment time expired on 31.03.2023, rendering the order time-barred. Appeal by the assessee allowed. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463236