https://www.taxtmi.com/caselaws?id=785622 Interplay between limitation under section 144C(13) and section 153 addresses whether the time bar for passing final assessment is governed solely by section 144C or read with section 153. The commentary applies the reasoning of an earlier decision treating sections 144C and 153 as mutually inclusive and overlapping because both relate to transfer pricing assessment procedure, and concludes that final assessment orders rendered beyond the combined limitation are without jurisdiction. Consequence: such time-barred final assessment orders must be quashed when passed after the limitation under section 144C read with section 153. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785622 Interplay between limitation under section 144C(13) and section 153 addresses whether the time bar for passing final assessment is governed solely by section 144C or read with section 153. The commentary applies the reasoning of an earlier decision treating sections 144C and 153 as mutually inclusive and overlapping because both relate to transfer pricing assessment procedure, and concludes that final assessment orders rendered beyond the combined limitation are without jurisdiction. Consequence: such time-barred final assessment orders must be quashed when passed after the limitation under section 144C read with section 153. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785622