https://www.taxtmi.com/caselaws?id=784103 The dominant issue was the statutory time-limit for passing the final assessment order after DRP directions-whether it was governed by s.144C(13) (one month from the end of the month of DRP directions) or by s.153(1) read with s.153(4). Applying binding coordinate-bench consistency, the Tribunal held that limitation must be computed under s.153(1) read with s.153(4), not extended by s.144C(13), fixing the last permissible date as 30.09.2023. Since the AO passed the final assessment order on 29.07.2024, it was time-barred; the order was quashed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 17:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784103 The dominant issue was the statutory time-limit for passing the final assessment order after DRP directions-whether it was governed by s.144C(13) (one month from the end of the month of DRP directions) or by s.153(1) read with s.153(4). Applying binding coordinate-bench consistency, the Tribunal held that limitation must be computed under s.153(1) read with s.153(4), not extended by s.144C(13), fixing the last permissible date as 30.09.2023. Since the AO passed the final assessment order on 29.07.2024, it was time-barred; the order was quashed. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784103