https://www.taxtmi.com/caselaws?id=777241 ITAT Delhi (AT) held that under s.144C(13) the AO must pass the final assessment within one month from the end of the month in which DRP directions are received; directions dated 29.09.2019 meant the limitation expired on 31.10.2019. The TPO could not resume jurisdiction or extend the AO's time and could only pass an effect order. Consequently the final assessment dated 20.12.2019 was time-barred, void and invalid; the JAO's order was set aside and the assessee's appeal allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777241 ITAT Delhi (AT) held that under s.144C(13) the AO must pass the final assessment within one month from the end of the month in which DRP directions are received; directions dated 29.09.2019 meant the limitation expired on 31.10.2019. The TPO could not resume jurisdiction or extend the AO's time and could only pass an effect order. Consequently the final assessment dated 20.12.2019 was time-barred, void and invalid; the JAO's order was set aside and the assessee's appeal allowed. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777241