https://www.taxtmi.com/caselaws?id=783081 The ITAT Delhi held the final assessment orders for AYs 2017-18 and 2018-19 to be time-barred under s.144C(13) of the Income-tax Act. The statutory deadline for passing the final assessment orders, following the Dispute Resolution Panel directions, was 30.04.2022. Since the Revenue passed the final assessment orders on 15.05.2022 and 18.05.2022, respectively, they were beyond the prescribed limitation period. Consequently, the impugned assessment orders were set aside as invalid and unenforceable in law, and the assessee's appeals were allowed in full. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783081 The ITAT Delhi held the final assessment orders for AYs 2017-18 and 2018-19 to be time-barred under s.144C(13) of the Income-tax Act. The statutory deadline for passing the final assessment orders, following the Dispute Resolution Panel directions, was 30.04.2022. Since the Revenue passed the final assessment orders on 15.05.2022 and 18.05.2022, respectively, they were beyond the prescribed limitation period. Consequently, the impugned assessment orders were set aside as invalid and unenforceable in law, and the assessee's appeals were allowed in full. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783081