https://www.taxtmi.com/caselaws?id=783811 The dominant issue was whether the final assessment order was time-barred and whether limitation had to be computed under s.153(1) r/w s.153(4) or under s.144C(13) of the IT Act. Relying on its earlier co-ordinate bench decision, which in turn followed HC precedents, the Tribunal held that statutory limitation for a final order passed u/s 143(3) r/w s.144C(13) and s.144B must be calculated in accordance with s.153(1) read with s.153(4). Applying that computation, the impugned final assessment order was held barred by limitation and was quashed; the taxpayer's appeal was allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783811 The dominant issue was whether the final assessment order was time-barred and whether limitation had to be computed under s.153(1) r/w s.153(4) or under s.144C(13) of the IT Act. Relying on its earlier co-ordinate bench decision, which in turn followed HC precedents, the Tribunal held that statutory limitation for a final order passed u/s 143(3) r/w s.144C(13) and s.144B must be calculated in accordance with s.153(1) read with s.153(4). Applying that computation, the impugned final assessment order was held barred by limitation and was quashed; the taxpayer's appeal was allowed. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783811