https://www.taxtmi.com/caselaws?id=785721 Interplay between limitation provisions requires determining the time limit for final assessment by reference to both section 144C and section 153; the provisions are mutually inclusive and overlapping, so the limitation period for passing final assessment orders must be computed with reference to both, not 144C alone. An assessment order passed beyond the combined time limit ascertained under these provisions is time-barred and liable to be quashed. Reliance on a stayed precedent does not preclude hearing where the assessee advances an alternative uns stayed authority; an interim stay suspends only the operative part and does not obliterate ratio decidendi. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 17:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785721 Interplay between limitation provisions requires determining the time limit for final assessment by reference to both section 144C and section 153; the provisions are mutually inclusive and overlapping, so the limitation period for passing final assessment orders must be computed with reference to both, not 144C alone. An assessment order passed beyond the combined time limit ascertained under these provisions is time-barred and liable to be quashed. Reliance on a stayed precedent does not preclude hearing where the assessee advances an alternative uns stayed authority; an interim stay suspends only the operative part and does not obliterate ratio decidendi. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785721