https://www.taxtmi.com/caselaws?id=785725 Final assessment orders under section 144C(13) read with section 153 must comply with the outer limitation period applicable to assessment proceedings, including proceedings remitted or continued after DRP directions. The statutory timelines in sections 144C and 153 operate inclusively rather than as separate alternatives. Where the final orders are issued after the limitation date calculated under their combined operation, they lack jurisdiction and are liable to be quashed. The stated conclusion treats the delayed final assessment orders as invalid and grants relief to the assessee. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785725 Final assessment orders under section 144C(13) read with section 153 must comply with the outer limitation period applicable to assessment proceedings, including proceedings remitted or continued after DRP directions. The statutory timelines in sections 144C and 153 operate inclusively rather than as separate alternatives. Where the final orders are issued after the limitation date calculated under their combined operation, they lack jurisdiction and are liable to be quashed. The stated conclusion treats the delayed final assessment orders as invalid and grants relief to the assessee. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785725