https://www.taxtmi.com/caselaws?id=785876 Assessment validity is governed by the limitation framework created by Sections 144C and 153; where the final assessment order is rendered after the statutory time limit prescribed by those provisions, the order is time-barred. The Article applies the established principle that the temporal limits under the reassessment procedure determine viability of the final order, and follows precedent holding that a final assessment passed beyond that period must be quashed. Consequence: final assessment orders completed after the applicable limitation period have no legal effect and are subject to being set aside. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785876 Assessment validity is governed by the limitation framework created by Sections 144C and 153; where the final assessment order is rendered after the statutory time limit prescribed by those provisions, the order is time-barred. The Article applies the established principle that the temporal limits under the reassessment procedure determine viability of the final order, and follows precedent holding that a final assessment passed beyond that period must be quashed. Consequence: final assessment orders completed after the applicable limitation period have no legal effect and are subject to being set aside. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785876