https://www.taxtmi.com/caselaws?id=783732 The dominant issue was whether the final assessment order passed under s. 143(3) read with s. 144C(13) was time-barred under s. 153(1) read with s. 153(4). Applying the rule of consistency and following prior ITAT precedent, the Tribunal held that for AY 2018-19 the statutory time limit to complete assessment expired on 30.09.2021, and the TOLA notification did not extend that limitation for this year. As the final order was made after the expiry of the prescribed period, it was held to be barred by limitation and was quashed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 18 Dec 2025 15:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783732 The dominant issue was whether the final assessment order passed under s. 143(3) read with s. 144C(13) was time-barred under s. 153(1) read with s. 153(4). Applying the rule of consistency and following prior ITAT precedent, the Tribunal held that for AY 2018-19 the statutory time limit to complete assessment expired on 30.09.2021, and the TOLA notification did not extend that limitation for this year. As the final order was made after the expiry of the prescribed period, it was held to be barred by limitation and was quashed. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783732