https://www.taxtmi.com/caselaws?id=783736 The dominant issue was whether the final assessment order was within limitation: whether time must be computed under s.153(1) r/w s.153(4), expiring on 30.09.2021, or under s.144C(13), as one month from the end of the month of DRP directions, expiring on 31.07.2023. Following its earlier decision and applying HC precedents, the ITAT held that statutory limitation is governed by s.153(1) r/w s.153(4), not extended by s.144C(13) in the manner claimed; accordingly, the last permissible date was 30.09.2021. Since the AO passed the final assessment on 07.07.2023, it was time-barred and was quashed, allowing the appeal. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 15:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783736 The dominant issue was whether the final assessment order was within limitation: whether time must be computed under s.153(1) r/w s.153(4), expiring on 30.09.2021, or under s.144C(13), as one month from the end of the month of DRP directions, expiring on 31.07.2023. Following its earlier decision and applying HC precedents, the ITAT held that statutory limitation is governed by s.153(1) r/w s.153(4), not extended by s.144C(13) in the manner claimed; accordingly, the last permissible date was 30.09.2021. Since the AO passed the final assessment on 07.07.2023, it was time-barred and was quashed, allowing the appeal. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783736