https://www.taxtmi.com/caselaws?id=783735 The dominant issue was whether the final assessment order under s.143(3) r/w s.144C(13) was time-barred under s.153(1) r/w s.153(4). Applying binding HC interpretations and maintaining consistency with a prior ITAT decision, the Tribunal held that limitation must be computed strictly under s.153(1) read with s.153(4), and that the TOLA notifications did not extend the statutory deadline beyond 30.09.2021 for the relevant year. Since the final order was passed on 29/30.07.2022, it was beyond limitation and was quashed; liberty was reserved to revive the appeal on other merits issues depending on the SC's final ruling on the limitation question. 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=783735 The dominant issue was whether the final assessment order under s.143(3) r/w s.144C(13) was time-barred under s.153(1) r/w s.153(4). Applying binding HC interpretations and maintaining consistency with a prior ITAT decision, the Tribunal held that limitation must be computed strictly under s.153(1) read with s.153(4), and that the TOLA notifications did not extend the statutory deadline beyond 30.09.2021 for the relevant year. Since the final order was passed on 29/30.07.2022, it was beyond limitation and was quashed; liberty was reserved to revive the appeal on other merits issues depending on the SC's final ruling on the limitation question. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783735