https://www.taxtmi.com/caselaws?id=785724 Limitation for passing final assessment orders under section 144C(13) must be determined by reference to section 144C read with section 153 when the provisions overlap in relation to transfer pricing proceedings; the tribunal applied a prior Madras High Court precedent to reject the revenue's contention that section 153 alone governs limitation. The tribunal found that final assessment orders were issued beyond the applicable limitation period under the combined scheme and therefore lacked jurisdiction; consequence: the impugned final assessment orders were quashed as time-barred. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sun, 01 Feb 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785724 Limitation for passing final assessment orders under section 144C(13) must be determined by reference to section 144C read with section 153 when the provisions overlap in relation to transfer pricing proceedings; the tribunal applied a prior Madras High Court precedent to reject the revenue's contention that section 153 alone governs limitation. The tribunal found that final assessment orders were issued beyond the applicable limitation period under the combined scheme and therefore lacked jurisdiction; consequence: the impugned final assessment orders were quashed as time-barred. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785724