https://www.taxtmi.com/caselaws?id=785210 Section 144C(13) does not displace the outer assessment limitation under section 153. Its non-obstante clause prescribes the period for passing a final order after receipt of DRP directions, but does not enlarge the limitation otherwise applicable under section 153. A reference to the Transfer Pricing Officer, statutory relaxations under TOLA and related notifications may affect the applicable timeline only to the extent provided. Harmonious construction requires both provisions to operate together. On the stated dates, the final assessment orders for the relevant assessment years were passed after expiry of the applicable extended limitation period and were therefore quashed as time-barred; the Supreme Court's suo motu extension did not permit assessment orders beyond that statutory limit. en-us Wed, 26 Nov 2025 00:00:00 +0530 Sat, 17 Jan 2026 11:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785210 Section 144C(13) does not displace the outer assessment limitation under section 153. Its non-obstante clause prescribes the period for passing a final order after receipt of DRP directions, but does not enlarge the limitation otherwise applicable under section 153. A reference to the Transfer Pricing Officer, statutory relaxations under TOLA and related notifications may affect the applicable timeline only to the extent provided. Harmonious construction requires both provisions to operate together. On the stated dates, the final assessment orders for the relevant assessment years were passed after expiry of the applicable extended limitation period and were therefore quashed as time-barred; the Supreme Court's suo motu extension did not permit assessment orders beyond that statutory limit. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785210