https://www.taxtmi.com/caselaws?id=783737 The dominant issue was whether the final assessment order was time-barred, requiring determination of the correct limitation provision. Applying precedent and maintaining consistency with prior ITAT rulings relying on HC decisions, the Tribunal held that the limitation had to be computed under s.153(1) read with s.153(4) of the Act, not under s.144C(13). On that basis, the statutory last date for passing the final assessment order was 30.09.2021. Since the AO passed the final assessment order on 07.07.2023, it was beyond limitation; the order was quashed and the appeal was allowed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783737 The dominant issue was whether the final assessment order was time-barred, requiring determination of the correct limitation provision. Applying precedent and maintaining consistency with prior ITAT rulings relying on HC decisions, the Tribunal held that the limitation had to be computed under s.153(1) read with s.153(4) of the Act, not under s.144C(13). On that basis, the statutory last date for passing the final assessment order was 30.09.2021. Since the AO passed the final assessment order on 07.07.2023, it was beyond limitation; the order was quashed and the appeal was allowed. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783737