https://www.taxtmi.com/caselaws?id=785623 Interplay between limitation for passing final assessment under section 144C(13) and section 153 is addressed, with reliance on precedent treating the provisions as mutually inclusive and overlapping; the legal basis is that limitation must be determined by reading the specific timeline in section 144C read with section 153, thereby extending the applicable reference for computing limitation. Applying that principle to the facts, the final assessment order issued by the assessing officer was found to have been passed beyond the applicable period of limitation and is therefore time-barred. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 14:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785623 Interplay between limitation for passing final assessment under section 144C(13) and section 153 is addressed, with reliance on precedent treating the provisions as mutually inclusive and overlapping; the legal basis is that limitation must be determined by reading the specific timeline in section 144C read with section 153, thereby extending the applicable reference for computing limitation. Applying that principle to the facts, the final assessment order issued by the assessing officer was found to have been passed beyond the applicable period of limitation and is therefore time-barred. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785623