https://www.taxtmi.com/caselaws?id=785619 Interplay between limitation for passing final assessment orders under section 144C(13) and section 153 is addressed, concluding that the timeline for completing final assessments must be determined by reading the provisions together where they overlap; because the provisions are mutually inclusive as they both relate to transfer pricing proceedings under section 92CA, limitation for passing final assessment orders is governed by section 144C read with section 153, resulting in final assessment orders passed beyond that combined limitation period being without jurisdiction and liable to be quashed. 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=785619 Interplay between limitation for passing final assessment orders under section 144C(13) and section 153 is addressed, concluding that the timeline for completing final assessments must be determined by reading the provisions together where they overlap; because the provisions are mutually inclusive as they both relate to transfer pricing proceedings under section 92CA, limitation for passing final assessment orders is governed by section 144C read with section 153, resulting in final assessment orders passed beyond that combined limitation period being without jurisdiction and liable to be quashed. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785619