https://www.taxtmi.com/caselaws?id=783743 The dominant issue was whether an assessment order passed under s.143(3) read with s.144C(13) was time-barred under s.153. The Tribunal held that, even after accounting for the extended limitation contemplated by s.153(4), the last permissible date for completing the assessment was 31.12.2023; since the AO passed the order on 23.10.2024, it was beyond limitation. Relying on binding HC precedent and applying consistency with prior Tribunal decisions, the assessment order was held to be void and was quashed; the assessee's appeal was allowed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783743 The dominant issue was whether an assessment order passed under s.143(3) read with s.144C(13) was time-barred under s.153. The Tribunal held that, even after accounting for the extended limitation contemplated by s.153(4), the last permissible date for completing the assessment was 31.12.2023; since the AO passed the order on 23.10.2024, it was beyond limitation. Relying on binding HC precedent and applying consistency with prior Tribunal decisions, the assessment order was held to be void and was quashed; the assessee's appeal was allowed. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783743